Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $14. At the start of January 2018, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings $2,410,000 218,000 17,700 950, eee 440,000 1,620, eee 150,000 145,000 65, ee 2,400,000 2,895,700 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: Record the payment of $4,600 cash to a supplier on January 6. Note: Enter debits before credits. Transaction General Journal Debit Credit f Record entry Clear entry View general journal Record the sale of 14,400 subscriptions at $14 each for services provided during January for which 50% collected in cash and balance on account. Note: Enter debits before credits. Transaction General Journal Debit Credit g Record entry Clear entry View general journal