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	$	7,850	Accounts Payable	$	10,300
Accounts Receivable		15,000	Unearned Revenue (deposits)		4,400
Supplies		2,100	Notes Payable		41,500
Equipment		9,500	Common Stock		10,000
Land		8,400	Retained Earnings		5,050
Building		28,400

Following are the January 2013 transactions:

a.	Received a $690 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $350 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $15,050 in cash.
d.	Delivered two rebuilt pianos to customers for $7,700 charged on account.
e.	Received $6,350 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $765 for January services to be paid in February.
g.	Ordered $900 in supplies.
h.	Paid $2,450 on account in January.
i.	Paid $10,900 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).

6.

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2.	Prepare journal entries for the above January transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

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3.	Post the journal entries to the T-accounts. Show the unadjusted beginning and ending balances in the T-accounts.

Required:

Prepare an unadjusted trial balance at the end of January.