Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $15. At the start of January 2021, VGC's Income statement accounts had zero balances and Its balance sheet account balances were as follows: In addition to the above accounts, VGC's chart of accounts Includes the following: Service Revenue, Salarles and Wages Expense, Advertising Expense, and Utillties Expense. The following transactions occurred during the January month: a. Recelved $63,000 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 $36,000 on 1/2; pald $19,300 cash and signed a three-year note for the remalnder owed. c. Pald $19,300 for an Internet advertisement run on 1/3. d. On January 4 , purchased and recelved $5,450 of supplies on account. e. Recelved $230,000 cash on 1/5 from customers for service revenue earned In January. f. On January 6 , pald $5,450 cash for supplies purchased on January 4. g. On January 7, sold 13,400 subscriptions at \$15 each for services provided during January. Half was collected In cash and half was sold on account. h. Pald $400,000 In wages to employees on 1/30 for work done In January. I. On January 31, recelved an electric and gas utility bill for $6,100 for January utility services. The bill will be pald In February. Journal entry worksheet 56789 Record the $63,000 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020 . Note: Enter debits before credits