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Rickys Piano Rebuilding Company has been operating for one year. On January 1, at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash	$	5,900	Accounts Payable	$	12,750
Accounts Receivable		17,250	Unearned Revenue (deposits)		4,150
Supplies		2,600	Notes Payable		42,500
Equipment		13,100	Common Stock		13,000
Land		9,350	Retained Earnings		5,800
Building		30,000

Following are the January 2013 transactions:

a.	Received a $705 deposit from a customer who wanted her piano rebuilt in February.
b.	Rented a part of the building to a bicycle repair shop; $640 rent received for January.
c.	Delivered five rebuilt pianos to customers who paid $17,525 in cash.
d.	Delivered two rebuilt pianos to customers for $9,200 charged on account.
e.	Received $6,800 from customers as payment on their accounts.
f.	Received an electric and gas utility bill for $475 for January services to be paid in February.
g.	Ordered $1,025 in supplies.
h.	Paid $3,200 on account in January.
i.	Paid $11,900 in wages to employees in January for work done this month.
j.	Received and paid cash for the supplies in (g).

2.	Prepare journal entries for the above January transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)