Stacey's Piano Rebuilding Company has been operating for one year. At the start of the second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash	$6,500	Accounts payable	$8,800
Accounts receivable	30,900	Unearned revenue	3,540
Supplies	1,500	Long-term note payable	47,800
Equipment	10,300	Common stock	1,560
Land	7,600	Additional paid-in capital	6,240
Building	27,300	Retained earnings	16,160

Rebuilt and delivered five pianos in January to customers who paid $18,600 in cash.

Received a $550 deposit from a customer who wanted her piano rebuilt.

Rented a part of the building to a bicycle repair shop; received $830 for rent in January.

Received $8,000 from customers as payment on their accounts.

Received an electric and gas utility bill for $510 to be paid in February.

Ordered $930 in supplies.

Paid $1,340 on account in January.

Received from the home of Stacey Eddy, the major shareholder, a $940 tool (equipment) to use in the business in exchange for 130 shares of $1 par value stock.

Paid $14,500 in wages to employees who worked in January.

Declared and paid a $2,000 dividend (reduce Retained Earnings and Cash).

Received and paid cash for the supplies in (f).

Paid $300 in interest expense on the long-term note payable.

Required:

1 and 2. Enter the following transactions for January of the second year into the T-accounts, using the letter of each transaction as the reference:

3. Using the data from the T-accounts, amounts for the following at the end of January of the second year, were: