Required Information (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 $13. At the start of January 2018, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings $1,600,000 174,000 15,100 930,000 510,000 2,050,000 113,000 74,000 94,000 2,500,000 2,498, 100 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 $57,750 cash from customers on 1/1 for subscriptions that had already been earned in 2017. b. Purchased 10 new computer servers for $41,500 on 1/2; paid $11,500 cash and signed a three-year note for the remainder owed. c. Pald $14,300 for an internet advertisement run on 1/3 d. On January 4, purchased and received $5,300 of supplies on account. e. Received $150,000 cash on 1/5 from customers for service revenue earned in January 1. Pald $5,300 cash to a supplier on January 6. g. On January 7, sold 19,900 subscriptions at $13 each for services provided during January. Half was collected in cash and half was sold on account. n. Pald $380,000 in wages to employees on 1/30 for work done in January 1. On January 31, received an electric and gas utility bill for $6,260 for January utility services. The bill will be paid in February 2. Prepare journal entries for the January transactions(If no entry is required for a transaction/event, select "No Journal Entry