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	$	6,650	Accounts Payable	$	10,450
Accounts Receivable		47,500	Unearned Revenue (deposits)		3,800
Supplies		1,550	Notes Payable		63,500
Equipment		11,700	Common Stock		11,500
Land		8,350	Retained Earnings		12,700
Building		26,200

Following are the January 2013 transactions:

a.	Received a $630 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $675 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $20,200 in cash.
d.	Delivered two rebuilt pianos to customers for $9,300 charged on account.
e.	Received $7,800 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $420 for January services to be paid in February.
g.	Ordered $960 in supplies.
h.	Paid $1,800 on account in January.
i.	Paid $17,800 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.)