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	$	8,700	Accounts Payable	$	9,300
Accounts Receivable		35,750	Unearned Revenue (deposits)		4,250
Supplies		2,650	Notes Payable		46,000
Equipment		8,400	Common Stock		8,500
Land		6,250	Retained Earnings		19,600
Building		25,900

Following are the January 2013 transactions:

a.	Received a $975 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $475 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $20,300 in cash.
d.	Delivered two rebuilt pianos to customers for $10,200 charged on account.
e.	Received $7,350 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $580 for January services to be paid in February.
g.	Ordered $1,225 in supplies.
h.	Paid $1,850 on account in January.
i.	Paid $12,100 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).
	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.)