Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $13. At the start of January 2021, VGCs income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 1,600,000 Accounts Receivable 174,000 Supplies 15,100 Equipment 930,000 Buildings 510,000 Land 2,050,000 Accounts Payable 113,000 Deferred Revenue 74,000 Notes Payable (due 2025) 94,000 Common Stock 2,500,000 Retained Earnings 2,498,100 In addition to the above accounts, VGCs chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense. The January transactions are shown below: Received $57,750 cash from customers