Vanishing Games Corporation $($VGC$)$ operates a massively multiplayer online game, charging players a monthly subscription of $$13.$ At the start of January $2021,$ VGC$$s income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash $ $1,600,000$

Accounts Receivable $174,000$

Supplies $15,100$

Equipment $930,000$

Buildings $510,000$

Land $2,050,000$

Accounts Payable $113,000$

Deferred Revenue $74,000$

Notes Payable $($due $2025)94,000$

Common Stock $2,500,000$

Retained Earnings $2,498,100$

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 January transactions are shown below:

Received $$57,750$ cash from customers on $1/1$ for subscriptions that had already been earned and charged on account in $2020.$

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.

Paid $$14,300$ for an Internet advertisement run on $1/3.$

On January $4,$ purchased and received $$5,300$ of supplies on account.

Received $$150,000$ cash on $1/5$ from customers for service revenue earned in January.

On January $6,$ paid $$5,300$ cash for supplies purchased on January $4.$

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.

Paid $$380,000$ in wages to employees on $1/30$ for work done in January.

On January $31,$ received an electric and gas utility bill for $$6,260$ for January utility services. The bill will be paid in February. General Journal tab $-$ Prepare the journal entries to record the transactions $($a$)$ through $($i$).$ Review the accounts as shown in the General Ledger and Trial Balance tabs$.$

General Ledger tab $-$ Each journal entry is posted automatically to the general ledger.

Trial Balance tab $-$ The ending balance values from the General Ledger tab flows through to the Trial Balance tab.

Income Statement tab $-$ Use the drop$-$down to select the accounts properly included on the income statement.

Statement of Retained Earnings tab $-$ Prepare the statement of retained earnings for the month ended January $31,2021.$ If there are no dividends, include a line that reports Dividends of zero.

Balance Sheet tab $-$ Prepare a classified Balance Sheet at January $31,2021.$

Analysis tab $-$ Calculate net profit margin, expressed as a percent.