Required information [The following information applies to the questions displayed below.) Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $13. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings $ 2,340,000 238,000 17,000 899,000 467,000 2,170,000 121,000 121,000 Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings 76,000 2,800,000 3,013,000 In addition to the above accounts, VGC's chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense. The following transactions occurred during the January month: