Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $12. At the start of January 2021, VGCs income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 2,260,000 Accounts Receivable 165,000 Supplies 16,900 Equipment 879,000 Buildings 481,000 Land 2,150,000 Accounts Payable 195,000 Deferred Revenue 114,000 Notes Payable (due 2025) 113,000 Common Stock 2,400,000 Retained Earnings 3,129,900