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: of 3 Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings $1,810,000 224,000 23,480 916,000 446,000 1,950,000 120.000 91,600 159,000 2.500.000 2,399,400 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 $68,500 cash from customers on 1/1 for subscriptions that had already been earned in 2017. b. Purchased 10 new computer servers for $30.800 on 1/2 paid $19.900 cash and signed a three-year note for the remainder owed. cPald $17,100 for an Internet advertisement run on 13. d. On January 4. purchased and received $3.350 of supplies on account e. Received $205.000 cash on 1/5 from customers for service revenue earned in January Paid $3.350 cash to a supplier on January 6. g. On January 7. sold 19.400 subscriptions at $10 each for services provided during January. Half was collected in cash and half was sold on account. h. Pald $360,000 in wages to employees on 1/30 for work done in January On January 31, received an electric and gas utility bill for $6.180 for January utility services. The bill will be paid in February