Vanishing Games Corporation $($ VGC $)$ operates a massively multiplayer online game $,$ charging players a monthly subscription of $ $12$ At the start of January $2021$ VGC$\text{'}$s income statement accounts had zero balances and its balance sheet account balances were as follows : CashAccounts Receivable Supplies Equipment Buildings LandAccounts Payable Deferred Revenue Notes Payable $($ due $2025)$ Stock Retained Earnings $183,000953,000498,0001,940,000152,$ eee $2,411,200$ 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 following transactions occurred during the January month : a $.$ Received $ $60,250$ 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 $ $41,800$ on $1/2$ paid $ $19\mathrm{.}600$ cash and signed a three $-$ year note for the remainder owed Paid $ $12,400$ for an Internet advertisement that ran today on $1/3.$ d On January $4$ purchased and received $ $5,500$ of supplies on account e Received $ $200,000$ cash on $1/5$ from customers for service revenue earned but not previously recorded in January On January $6$ paid $ $5\mathrm{.}500$ cash for supplies purchased on January $4$ g $.$ On January $7$ sold $13,000$ subscriptions at $ $12$ each for services provided during January Half was collected in cash and half was sold on account h $.$ Paid $ $330,000$ in wages to employees on $1/30$ for work done in January On January $31,$ received an electric and gas utility bill for $ $6,250$ for January utility services $.$ The bill will be paid in February $3.$ Enter the beginning balances shown above in the following T $-$ accounts and post the journal entries