Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $15. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 1,830,000 Accounts Receivable 242,000 Supplies 23,100 Equipment 969,000 Buildings 451,000 Land 1,970,000 Accounts Payable 199,000 Deferred Revenue 112,000 Notes Payable (due 2025) 141.000 Common Stock 2,100,000 Retained Earnings 2,933, 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 following transactions occurred during the January month: a. Received $63,000 cash from customers on 11 for subscriptions that had already been earned and charged on account in 2020 b. Purchased 10 new computer servers for $36,000 on 12; paid $19,300 cash and signed a three-year note for the remainder owed. c. Pald $19,300 for an Internet advertisement run on 1/3. d. On January 4, purchased and received $5,450 of supplies on account e. Received $230,000 cash on 1/5 from customers for service revenue earned in January 1. On January 6, paid $5,450 cash for supplies purchased on January 4. g. On January 7, sold 13,400 subscriptions at $15 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $400,000 in wages to employees on 1/30 for work done in January 1. On January 31, received an electric and gas utility bill for $6,100 for January utility services. The bill will be paid in February 4. Prepare an unadjusted trial balance as of January 31, 2021. VANISHING GAMES CORPORATION Unadjusted Trial Balance At January 31, 2021 Account Name Debit Credit Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Total $ 0 $ 0