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 30,800 Unearned revenue 3,140 Supplies 1,450 Long-term note payable 47,700 Equipment 9,600 Common stock 1,540 Land Building 7,300 26,800 Additional paid-in capital 6,160 Retained earnings 14,210 a. Rebuilt and delivered five pianos in January to customers who paid $18,600 in cash. b. Received a $550 deposit from a customer who wanted her piano rebuilt. c. Rented a part of the building to a bicycle repair shop; received $880 for rent in January. d. Received $8,200 from customers as payment on their accounts. e. Received an electric and gas utility bill for $500 to be paid in February. f. Ordered $880 in supplies. g. Paid $1,940 on account in January. h. Received from the home of Stacey Eddy, the major shareholder, a $940 tool (equipment) to use in the business in exchange for 140 shares of $1 par value stock. i. Paid $14,600 in wages to employees who worked in January. j. Declared and paid a $2,500 dividend (reduce Retained Earnings and Cash). k. Received and paid cash for the supplies in (f). Required: 1 & 2. Enter the following transactions for January of the second year into the T-accounts, using the letter of each transaction as the reference