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 $ 2,150,000 203,000 19,500 881,000 512,000 1,420,000 Accounts Payable Deferred Revenue Notes Payable (due 2025) 122,000 77,000 153,000 Common Stock 2,100,000 Retained Earnings 2,733,500