Vanishing Games Corporation $($VGC$)$ operates a massively multiplayer online game, charging players a monthly subscription of $$13.$ 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 January transactions are shown below:

a$.$ Received $$57,500$ cash from customers on $\frac{1}{1}$ for subscriptions that had already been earned and charged on account in $2020.$

b$.$ Purchased $10$ new computer servers for $$42,800$ on $\frac{1}{2}$; paid $$16,400$ cash and signed a three$-$year note for the remainder owed.

c$.$ Paid $$15,300$ for an Internet advertisement that ran today on $\frac{1}{3}.$

d$.$ On January $4,$ purchased and received $$3,250$ of supplies on account.

e$.$ Received $$205,000$ cash on $\frac{1}{5}$ from customers for service revenue earned but not previously recorded in January.

f$.$ On January $6,$ paid $$3,250$ cash for supplies purchased on January $4.$

g$.$ On January $7,$ sold $17,300$ subscriptions at $$13$ each for services provided during January. Half was collected in cash and half was

sold on account.

h$.$ Paid $$400,000$ 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 $$6,300$ for January utility services. The bill will be paid in February.