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: 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 following transactions occurred during the January month: a. Received $62,250 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 $34.200 on 1/2; paid $15.300 cash and signed a three-year note for the remainder owed. c. Paid $19,400 for an Internet advertisement run on 1/3. d. On January 4, purchased and recelved $3,400 of supplies on account. e. Recelved $180,000 cash on 1/5 from customers for service revenue earned in January. f, On January 6, paid $3,400 cash for supplies purchased on January 4. 9. On January 7, sold 16,300 subscriptions at $11 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $326,000 in wages to employees on 1/30 for work done in January. 1. On January 31, recelved an electric and gas utility bill for $5,670 for January utility services. The bill will be paid in February. 3. Enter the beginning balances shown above in the following T-accounts and post the journal entries. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{c|}{ Buildings } \\ \hline Beginning Balance & & & \\ \hline & & & \\ \hline Ending Balance & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Deblt Land } \\ \hline Beginning Balance & & & \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Deblt Retained Eamings } \\ \hline Beginning Balance & & & \multicolumn{1}{|c|}{ Credit } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending Balance & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & Beginning Balance & & \end{tabular}