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	$	6,250	Accounts Payable	$	8,600
Accounts Receivable		31,500	Unearned Revenue (deposits)		3,850
Supplies		2,400	Notes Payable		42,750
Equipment		15,200	Common Stock		9,000
Land		8,250	Retained Earnings		12,300
Building		12,900

Following are the January 2013 transactions:

a.	Received a $950 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $370 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $19,600 in cash.
d.	Delivered two rebuilt pianos to customers for $9,700 charged on account.
e.	Received $8,650 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $825 for January services to be paid in February.
g.	Ordered $1,125 in supplies.
h.	Paid $3,250 on account in January.
i.	Paid $12,500 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).

QUESTION 1

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.)

QUESTION 2

Post the journal entries to the T-accounts. Show the unadjusted beginning and ending balances in the T-accounts.

QUESTION 3