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	$	7,000	Accounts payable	$	9,300
Accounts receivable		30,900	Unearned revenue		3,440
Supplies		1,470	Long-term note payable		47,300
Equipment		9,700	Common stock		1,520
Land		8,100	Additional paid-in capital		6,080
Building		27,000	Retained earnings		16,530

1. Rebuilt and delivered five pianos in January to customers who paid $19,000 in cash.
2. Received a $510 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 $7,600 from customers as payment on their accounts.
5. Received an electric and gas utility bill for $440 to be paid in February.
6. Ordered $860 in supplies.
7. Paid $2,040 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 120 shares of $1 par value stock.
9. Paid $14,800 in wages to employees who worked in January.
10. Declared and paid a $2,500 dividend (reduce Retained Earnings and Cash).
11. 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.