[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 $10. 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 $2,860,000 202,000 19,200 905,000 518,000 1,100,000 143,000 110,000 69,000 2,000,000 2,482,200 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 $65.000 cash from customers on 1/1 for subscriptions that had already been earned in 2017 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 $65,000 cash from customers on 1/1 for subscriptions that had already been earned in 2017. b. Purchased 10 new computer servers for $37.900 on 1/2; paid $13,300 cash and signed a three-year note for the remainder owed. c. Paid $17,400 for an Internet advertisement run on 13. d. On January 4, purchased and received $3,200 of supplies on account. e Received $175,000 cash on 1/5 from customers for service revenue earned in January f Paid $3,200 cash to a supplier on January 6. 9. On January 7, sold 18,700 subscriptions at $10 each for services provided during January, Half was collected in cash and half was sold on account. h. Paid $325.000 in wages to employees on 130 for work done in January 1. On January 31, received an electric and gas utility bill for $5,700 for January utility services. The bill will be paid in February .Enter the beginning balances shown above in the following T-accounts and post the Journal entries. 3. Enter the beginning balances shown above in the following T-accounts and post the journal entries. Cash Accounts Receivable Beg Bal Beg Bal End. Bal End Bal Supplies Equipment Beg Bal Beg Bal End Bal Buildings Land Buildings Land Beg. Bal Beg Bal End. Bal End. Bal Accounts Payable Deferred Revenue Beg Bal Beg Bal End. Bal End. Bal Notes Payable (long-term) Common Stock Beg Bal Beg Bal End Bal End B Retained Earnings Service Revenue Dev 22 23 of 23 1!! Next > of wa Retained Earnings Service Revenue Beg. Bal Beg. Bal End. Bal End Bal Salaries and Wages Expense Advertising Expense Beg Bal Beg Bal ces End. Bal End. Bal Utilities Expense Beg Bal End Bal VANISHING GAMES CORPORATION Unadjusted Trial Balance Debit Credit 13:27 Account Name Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Total