Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $15. At the start of January 2021, VGCs income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash	$ 1,500,000
Accounts Receivable	150,000
Supplies	14,700
Equipment	874,500
Buildings	422,000
Land	1,200,000
Accounts Payable	108,000
Deferred Revenue	73,500
Notes Payable (due 2025)	60,000
Common Stock	2,500,000
Retained Earnings	1,419,700

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 following transactions occurred during the January month:

1. Received $50,000 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020.
2. Purchased 10 new computer servers for $33,500 on 1/2; paid $10,000 cash and signed a three-year note for the remainder owed.
3. Paid $10,000 for an Internet advertisement run on 1/3.
4. On January 4, purchased and received $3,000 of supplies on account.
5. Received $170,000 cash on 1/5 from customers for service revenue earned in January.
6. On January 6, paid $3,000 cash for supplies purchased on January 4.
7. On January 7, sold 15,000 subscriptions at $15 each for services provided during January. Half was collected in cash and half was sold on account.
8. Paid $378,000 in wages to employees on 1/30 for work done in January.
9. On January 31, received an electric and gas utility bill for $5,350 for January utility services. The bill will be paid in February.

4. Prepare an unadjusted trial balance as of January 31, 2021.

Required information