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 $ $9,300$

Accounts receivable $30,700$ Unearned revenue $3,340$

Supplies $1,500$ Long$-$term note payable $47,400$

Equipment $9,600$ Common stock $1,540$

Land $8,200$ Additional paid$-$in capital $6,160$

Building $27,100$ Retained earnings $15,860$

a$.$ Rebuilt and delivered five pianos in January to customers who paid $$18,800$ 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 $$910$ for rent in January.

d$.$ Received $$7,600$ from customers as payment on their accounts.

e$.$ Received an electric and gas utility bill for $$450$ to be paid in February.

f$.$ Ordered $$950$ in supplies.

g$.$ Paid $$2,140$ on account in January.

h$.$ Received from the home of Stacey Eddy, the major shareholder, a $$900$ tool $($equipment$)$ to use in the business in exchange for $100$ shares of $$1$ par value stock.

i$.$ Paid $$14,900$ in wages to employees who worked in January.

j$.$ Declared and paid a $$1,600$ dividend $($reduce Retained Earnings and Cash$).$

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

l$.$ Paid $$330$ 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: