Required Information Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $10. At the start of January 2015, VGC's income staterment accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Land Building Accounts Payable Unearned Revenue Notes Payable (due 2018) Common Stock Retained Earnings $1,810,000 224,000 23,400 916,000 1,950,000 446,000 120,000 91,000 59,000 2,600,000 2,399,400 n addition to the above accounts, VGC's chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense