Rickys 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 Accounts Recelvable Supplles Equipment Land $ 8,450 3,150 52,250 10,500 16,500 S 6,750 Accounts Payable 23,250 Unearned Revenue (deposits) 1,250 Notes Payable 17,700 Common Stock 10,700 Retalned Earnings 31,200 Following are the January 2013 transactions: a. Recelved a $880 deposlt from a customer who wanted her plano rebullt In February. b. Rented a part of the bullding to a bicycle repalr shop: $405 rent received for January. c. Delilvered five rebullt planos to customers who pald $16,500 In cash. d. Delivered two rebullt planos to customers for $8,400 charged on account. e. Recelved $6,750 from customers as payment on thelr accounts. f Recelved an electric and gas utility bill for $455 for January services to be pald in February. g. Ordered $1,270 In supplies. h. Pald $1,550 on account In January. l. Pald $11,300 In wages to employees In January for work done this month. J. Recelved and pald cash for the supplies In (g)