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	$ 6,750	Accounts Payable	$ 8,450
Accounts Receivable	23,250	Deferred Revenue (deposits)	3,150
Supplies	1,250	Notes Payable (long-term)	52,250
Equipment	17,700	Common Stock	10,500
Land	10,700	Retained Earnings	16,500
Buildings	31,200

Following are the January transactions:

1. Received a $880 deposit from a customer who wanted her piano rebuilt in February.
2. Rented a part of the building to a bicycle repair shop; $405 rent received for January.
3. Delivered five rebuilt pianos to customers who paid $16,500 in cash.
4. Delivered two rebuilt pianos to customers for $8,400 charged on account.
5. Received $6,750 from customers as payment on their accounts.
6. Received an electric and gas utility bill for $455 for January services to be paid in February.
7. Ordered $1,270 in supplies.
8. Paid $1,550 on account in January.
9. Paid $11,300 in wages to employees in January for work done this month.
10. Received and paid cash for the supplies in (g).

4. Prepare an unadjusted trial balance at January 31.