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	$7,100	Accounts payable	$9,100
Accounts receivable	30,500	Unearned revenue	3,240
Supplies	1,520	Long-term note payable	47,400
Equipment	10,500	Common stock	1,620
Land	7,800	Additional paid-in capital	6,480
Building	26,700	Retained earnings	16,280

Rebuilt and delivered five pianos in January to customers who paid $19,100 in cash.

Received a $570 deposit from a customer who wanted her piano rebuilt.

Rented a part of the building to a bicycle repair shop; received $880 for rent in January.

Received $7,300 from customers as payment on their accounts.

Received an electric and gas utility bill for $470 to be paid in February.

Ordered $870 in supplies.

Paid $1,240 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 $14,000 in wages to employees who worked in January.

Declared and paid a $2,300 dividend (reduce Retained Earnings and Cash).

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

Paid $350 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: