Ricky$$s Piano Rebuilding Company has been operating for one year. On January $1,$ at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash $ $6,400$ Accounts Payable $ $10,750$

Accounts Receivable $21,500$ Deferred Revenue $($deposits$)4,650$

Supplies $2,850$ Notes Payable $($long$-$term$)41,000$

Equipment $17,200$ Common Stock $12,000$

Land $9,300$ Retained Earnings $13,250$

Buildings $24,400$

Following are the January transactions:

Received a $$565$ deposit from a customer who wanted her piano rebuilt in February.

Rented a part of the building to a bicycle repair shop; $$410$ rent received for January.

Delivered five rebuilt pianos to customers who paid $$22,525$ in cash.

Delivered two rebuilt pianos to customers for $$10,800$ charged on account.

Received $$8,600$ from customers as payment on their accounts.

Received an electric and gas utility bill for $$495$ for January services to be paid in February.

Ordered $$1,040$ in supplies.

Paid $$3,600$ on account in January.

Paid $$13,400$ in wages to employees in January for work done this month.

Received and paid cash for the supplies in $($g$).$Post the journal entries to the T$-$accounts. 

Show the beginning and unadjusted ending balances in the T$-$accounts.