Ricky's 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: Use the balances in the completed T-accounts to prepare an unadjusted trial balance at the end of January. Cash Accounts Receivable Supplies Equipment Land Building Required: $ 6,800 Accounts Payable $ 8,800 27,400 Deferred Revenue (deposits) 1,440 Notes Payable 8,800 Contributed Capital 6,800 Retained Earnings 3,440 46,400 8,800 9,800 26,000 RICKY'S PIANO REBUILDING COMPANY Unadjusted Trial Balance At January 31 Accounts Titles Debit Credit Cash Accounts receivable Supplies Equipment 2. Prepare journal entries for the following January transactions, using the letter of each transaction as a reference: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Received a $580 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 $16,100 in cash. d. Delivered two rebuilt pianos to customers for $7,800 charged on account. e. Received $6,800 from customers as payment on their accounts. f. Received a utility bill for $430 for January services to be paid in February. g. Ordered $960 in supplies. h. Paid $1,940 to suppliers on account in January. i. Paid $14,000 in wages to employees in January for work done this month. j. Received and paid cash for the supplies in (g). Land Building Accounts payable Deferred revenue Notes payable Contributed capital Retained earnings Piano rebuilding revenue Rent revenue Wages expense Utilities expense Total $ 0 $ 0