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: Cash Accounts Receivable Supplies Equipment Land Building $ 6,800 Accounts Payable 32,750 Deferred Revenue (deposits) 1,850 Notes Payable (long-term) 14,500 Common Stock 10,050 Retained Earnings 20,200 $12,600 3,250 45,500 7,500 17,300 Following are the January transactions: a. Received a $870 deposit from a customer who wanted her piano rebuilt in February. b. Rented a part of the building to a bicycle repair shop; $355 rent received for January. c. Delivered five rebuilt pianos to customers who paid $12,775 in cash. d. Delivered two rebuilt pianos to customers for $6,400 charged on account. e. Received $5,300 from customers as payment on their accounts. f. Received an electric and gas utility bill for $675 for January services to be paid in February. g. Ordered $945 in supplies. h. Paid $1,750 on account in January. i. Paid $11,000 in wages to employees in January for work done this month. j. Received and paid cash for the supplies in (g). 3. Post the journal entries to the T-accounts. Show the unadjusted beginning and ending balances in the T-accounts. Cash Account Receivable 6,800 32,750 870 870 Beg. Bal. (a) (b) (e) (i) 355 Beg. Bal. (f) (c) (d) (e) 12,775 X 6,400 5,300 1,750 11,000 5,300 945 12,775 12,405 End. Bal. End. Bal. 45,755 Supplies Equipment Beg. Bal Beg. Bal. 945 End. Bal. 945 End. Bal. 0 Land Building Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Accounts Payable Deferred Revenue Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Notes Payable Common Stock Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Retained Earnings Service Revenue Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Rent Revenue Salaries and Wages Expense Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Utilites Expense Beg. Bal. End. Bal. 0