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	$	6,400	Accounts payable	$	9,600
Accounts receivable		32,000	Unearned revenue		3,840
Supplies		1,500	Long-term note payable		48,500
Equipment		9,500	Common stock		1,600
Land		7,400	Additional paid-in capital		7,000
Building		25,300	Retained earnings		11,560

1. Rebuilt and delivered five pianos in January to customers who paid $19,000 in cash.
2. Received a $600 deposit from a customer who wanted her piano rebuilt.
3. Rented a part of the building to a bicycle repair shop; received $850 for rent in January.
4. Received $7,200 from customers as payment on their accounts.
5. Received an electric and gas utility bill for $400 to be paid in February.
6. Ordered $960 in supplies.
7. Paid $2,300 on account in January.
8. Received from the home of Stacey Eddy, the major shareholder, a $920 tool (equipment) to use in the business in exchange for 100 shares of $1 par value stock.
9. Paid $16,500 in wages to employees who worked in January.
10. Declared and paid a $2,200 dividend (reduce Retained Earnings and Cash).
11. Received and paid cash for the supplies in (f).

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