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	$	7,800	Accounts Payable	$	10,900
Accounts Receivable		38,750	Unearned Revenue (deposits)		5,800
Supplies		1,450	Notes Payable		57,750
Equipment		9,100	Common Stock		15,500
Land		9,550	Retained Earnings		5,300
Building		28,600

Following are the January 2013 transactions:

a.	Received a $755 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $340 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $20,900 in cash.
d.	Delivered two rebuilt pianos to customers for $10,400 charged on account.
e.	Received $8,400 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $835 for January services to be paid in February.
g.	Ordered $1,050 in supplies.
h.	Paid $2,000 on account in January.
i.	Paid $15,100 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).

Question Post the Journal entries to the T account. Show the unadjusted beginning and ending balances in the T-accounts.