Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $11. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable: Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings $ 1,630,000 208,000 15,400 936,000 516,000 1,600,000 160,000 166,000 150,000 2,700,000 1,729,400 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 $62,500 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020. b. Purchased 10 new computer servers for $41,100 on 1/2; paid $12,200 cash and signed a three-year note for the remainder owed. c. Paid $13,400 for an Internet advertisement run on 1/3. d. On January 4, purchased and received $5,750 of supplies on account. e. Received $210,000 cash on 1/5 from customers for service revenue earned in January. On January 6, paid $5,750 cash for supplies purchased on January 4. g. On January 7, sold 12,300 subscriptions at $11 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $320,000 in wages to employees on 1/30 for work done in January. i. On January 31, received an electric and gas utility bill for $5,520 for January utility services. The bill will be paid in February. 4. Prepare an unadjusted trial balance as of January 31, 2021.