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	$	6,900	Accounts payable	$	9,200
Accounts receivable		30,600	Unearned revenue		3,740
Supplies		1,530	Note payable (long-term)		47,800
Equipment		9,800	Common stock		1,600
Land		7,800	Retained earings		14,790
Building		26,900	Additional paid-in capital		6,400

a. Rebuilt and delivered five pianos in January to customers who paid $18,700 in cash.

b. Received a $560 deposit from a customer who wanted her piano rebuilt.

c. Rented a part of the building to a bicycle repair shop; received $900 for rent in January.

d. Received $7,500 from customers as payment on their accounts.

e. Received an electric and gas utility bill for $510 to be paid in February.

f. Ordered $910 in supplies.

g. Paid $1,540 on account in January.

h. Received from the home of Stacey Eddy, the major shareholder, a $960 tool (equipment) to use in the business in exchange for 110 shares of $1 par value stock.

i. Paid $14,200 in wages to employees who worked in January.

j. Declared and paid a $2,000 (reduce Retained Earnings and Cash).

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