$[$The following information applies to the questions displayed below.$]$

Vanishing Games Corporation $($VGC$)$ operates a massively multiplayer online game, charging players a monthly

subscription of $$15.$ At the start of January $2021,$ VGC$\text{'}$s income statement accounts had zero balances and its balance

sheet account balances were as follows:

In addition to the above accounts, VGC$\text{'}$s chart of accounts includes the following: Service Revenue, Salaries and Wages

Expense, Advertising Expense, and Utilities Expense. The following transactions occurred during the January month:

a$.$ Received $$51,250$ cash from customers on $\frac{1}{1}$ for subscriptions that had already been earned and charged

in $2020.$

b$.$ Purchased $10$ new computer servers for $$38,800$ on $\frac{1}{2}$; paid $$18,000$ cash and signed a three$-$year note for the

remainder owed.

c$.$ Paid $$18,400$ for an Internet advertisement that ran today on $\frac{1}{3}.$

d$.$ On January $4,$ purchased and received $$3,800$ of supplies on account.

e$.$ Received $$200,000$ cash on $\frac{1}{5}$ from customers for service revenue earned but not previously recorded in January.

f$.$ On January $6,$ paid $$3,800$ cash for supplies purchased on January $4.$

g$.$ On January $7,$ sold $10,300$ subscriptions at $$15$ each for services provided during January. Half was collected in cash

and half was sold on account.

h$.$ Paid $$320,000$ in wages to employees on $\frac{1}{30}$ for work done in January.

i$.$ On January $31,$ received an electric and gas utility bill for $$6,070$ for January utility services. The bill will be paid in

February.

Required:

Analyze the effect of the January transactions on the accounting equation, and indicate the account, amount, and direction of the

effect of each transaction. $($Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.$)$