Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $14. At the start of January 2015, VGCs income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash $ 2,080,000

Accounts Receivable 175,000

Supplies 20,100

Equipment 967,000

Land 1,590,000

Building 445,000

Accounts Payable 206,000

Unearned Revenue 118,000

Notes Payable (due 2018) 68,000

Common Stock 2,600,000

Retained Earnings 2,285,100

In addition to the above accounts, VGCs chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense.

a.	Received $56,500 cash from customers for subscriptions that had already been earned in 2014.
b.	Received $155,000 cash from Electronic Arts, Inc. for service revenue earned in January.
c.	Purchased 10 new computer servers for $35,200; paid $12,800 cash and signed a three-year note for the remainder owed.
d.	Paid $15,000 for an Internet advertisement run on Yahoo! in January.
e.	Sold 15,700 monthly subscriptions at $14 each for services provided during January. Half was collected in cash and half was sold on account.
f.	Received an electric and gas utility bill for $6,350 for January utility services. The bill will be paid in February.
g.	Paid $350,000 in wages to employees for work done in January.
h.	Purchased $4,800 of supplies on account.
i.	Paid $4,800 cash to the supplier in (h).

Create T-accounts, enter the beginning balances shown above, post the journal entries to the T-accounts, and show the unadjusted ending balances in the T-accounts.