[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 $12. At the start of January 2021, VGC's income statement accounts had zero balances and its balance: sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings $1,590,000 245,000 17,800 922,000 435,000 1,250,000 Land Accounts Payable Deferred Revenue. Notes Payable (due 2025) Common Stock Retained Earnings 137,000 140,000 81,000 2,800,000 1,301,800 In addition to the above accounts, VGC'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 $65,250 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020. b. Purchased 10 new computer servers for $34,600 on 1/2; paid $14,400 cash and signed a three-year note for the remainder owed. c. Paid $12,600 for an Internet advertisement run on 1/3. d. On January 4, purchased and received $3,300 of supplies on account. e. Received $215,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6, paid $3,300 cash for supplies purchased on January 4. g. On January 7, sold 19,200 subscriptions at $12 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $420,000 in wages to employees on 1/30 for work done in January. 1. On January 31, received an electric and gas utility bill for $5,250 for January utility services. The bill will be paid in February. VANISHING GAMES CORPORATION Unadjusted Trial Balance Account Name Cash Accounts Receivable Supple Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Eamings Service Revenue Salaries and Wages Expense: Advertising Expense Usities Expense Total Debit Credit