Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $12. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: 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: a Received $55,250 cash from customers on 1/1 for subscriptions that had already been eamed and charged on account in 2020 . - Purchased 10 new computer servers for $39,600 on 1/2: paid $11,000 cash and signed a three-year note for the remainder owed. a. Paid $18.700 for an Internet advertisement run on 1/3. On January 4, purchased and received $5,000 of supplies on account. - Received $185,000 cash on 1/5 from customers for service revenue earned in January. , On January 6, paid $5,000 cash for supplies purchased on January 4. a On January 7, sold 13,200 subscriptions at $12 each for services provided during January. Half was collected in cash and half was sold on account. A Paid $315,000 in wages to employees on 1/30 for work done in January. On January 31, received an electric and gas utility bill for $5,980 for January utility services. The bill will be paid in February. Prepare the journai entries to record the transactions (a) through (i). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Purchased 10 new computer servers for $39,600 on 1/2; paid $11,000 cash and signed a three-year note for the remainder owed. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Paid $18,700 for an Internet advertisement run on 1/3. Record the transaction. Note: Enter debits before credits. Journal entry worksheet On January 4, purchased and received $5,000 of supplies on account. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Received $185,000 cash on 1/5 from customers for service revenue earned in January. Record the transaction. Note: Enter debits before credits. Journal entry worksheet 1234 Paid $5,000 cash to a supplier on January 6. Record the transaction. Note: Enter debits before credits. Journal entry worksheet