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	$ 6,800	Accounts payable	$ 8,900
Accounts receivable	30,300	Unearned revenue	3,240
Supplies	1,470	Long-term note payable	47,500
Equipment	9,600	Common stock	1,660
Land	7,600	Additional paid-in capital	6,640
Building	26,400	Retained earnings	14,230

1. Rebuilt and delivered five pianos in January to customers who paid $19,300 in cash.
2. Received a $540 deposit from a customer who wanted her piano rebuilt.
3. Rented a part of the building to a bicycle repair shop; received $890 for rent in January.
4. Received $7,300 from customers as payment on their accounts.
5. Received an electric and gas utility bill for $500 to be paid in February.
6. Ordered $930 in supplies.
7. Paid $1,340 on account in January.
8. Received from the home of Stacey Eddy, the major shareholder, a $950 tool (equipment) to use in the business in exchange for 140 shares of $1 par value stock.
9. Paid $15,000 in wages to employees who worked in January.
10. Declared and paid a $1,800 dividend (reduce Retained Earnings and Cash).
11. Received and paid cash for the supplies in (f).
12. Paid $340 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: