Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $14. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 1,730,000 Accounts Receivable 188,000 Supplies 15,200 Equipment 921,000 Buildings 508,000 Land 1,790,000 Accounts Payable 153,000 Deferred Revenue 163,800 Notes Payable (due 2025) 124,800 Common Stock 2,900,000 Retained Earnings 1,812,200 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 January transactions are shown below: a. Received $66,750 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 $36,400 on 1/2: paid $15.700 cash and signed a three-year note for the remainder owed. c Paid $11,700 for an Internet advertisement run on 1/3 d. On January 4, purchased and received $5,400 of supplies on account e. Received $210,000 cash on 1/5 from customers for service revenue earned in January Pald $5,400 cash to a supplier on January 6. g on January 7, sold 11,700 subscriptions at $14 each for services provided during January. Half was collected in cash and half was sold on account n. Poid $350,000 in wages to employees on 1/30 for work done in January On January 31, received an electric and gas utility bill for $6,210 for January utility services. The bill will be paid in February General Sumt of Requirement General Income Trial Balance Journal Ledger Retained Balance Sheet Statement Analysis Earnings Prepare the journal entries to record the transactions (a) through (1). (If no entry is required for a transaction/eventler And