Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $10. At the start of January 2018, VGCs income statement accounts had zero balances and its balance sheet account balances were as follows:

In addition to the above accounts, VGCs 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:

Cash	$	1,810,000
Accounts Receivable		224,000
Supplies		23,400
Equipment		916,000
Buildings		446,000
Land		1,950,000
Accounts Payable		120,000
Deferred Revenue		91,000
Notes Payable (due 2025)		159,000
Common Stock		2,600,000
Retained Earnings		2,399,400

1. Received $68,500 cash from customers on 1/1 for subscriptions that had already been earned in 2017.
2. Purchased 10 new computer servers for $30,800 on 1/2; paid $19,900 cash and signed a three-year note for the remainder owed.
3. Paid $17,100 for an Internet advertisement run on 1/3.
4. On January 4, purchased and received $3,350 of supplies on account.
5. Received $205,000 cash on 1/5 from customers for service revenue earned in January.
6. Paid $3,350 cash to a supplier on January 6.
7. On January 7, sold 19,400 subscriptions at $10 each for services provided during January. Half was collected in cash and half was sold on account.
8. Paid $360,000 in wages to employees on 1/30 for work done in January.
9. On January 31, received an electric and gas utility bill for $6,180 for January utility services. The bill will be paid in February.

Required: 1. Analyze the effect of the January transactions on the accounting equation, and indicate the account, amount, and direction of the effect of each transaction. (Enter any decreases to account balances with a minus sign.) Assets Liabilities + Stockholders' Equity a. b. C. d. e. f. g. h