Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $10. At the start of January 2021 . VGC's income statement accounts had zero balances and its batarice sheet account balances were as follows In addition to the above accounts, VGC's chart of accounts includes the following Service Revenue, Salanes and Woges Expense, Advertising Expense, and Unities Expense. The following transactions occurred during the January month. a. Received $65.000 cash from customers on 1/1 for subscriptions that had afready been earned and charged on account in 2020. b. Purchused 10 new compuner severs for $37,900 on 1/2, paid $13,300 casti and signed a three year note for the remainder owed c. Paid $17,400 for an internet odvertisement run on 1/3 d. On January 4 , purchased and recelved $3,200 of supplies on account e. Received $175,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6, paid $3,200 cash for supplies purchased on January 4. 9. On January 7, sold t8,700 subscriptions at $10 each for services provided during January. Half was collected in cash and half was sold on account. h. Pold $325,000 in woges to employees on 1/30 for work done in January 1. On January 3t, recelved an electric and gas utility bill for $5.700 for January utity services. The bill will be paid in February 1. Analyze the effect of the Jonuary transactions on the accounting equation, and indicate the account, amount, and direction of the effect of eoch trartsaction. (Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.)