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. Recelved $62.250 cash from customers on 1/1 for subscriptions that had already been eamed 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 received $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. g. 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, received an electric and gas utility bill for $5.670 for January utility services. The bill will be paid in February. 2. Prepare journal entries for the January transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the $62,250 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020. Note: Enter debits before credits: Journal entry worksheet Record the purchase of 10 new computer servers for $34,200 on 1/2; paid $15,300 cash and signed a three-year note for the remainder owed. Note: Enter debits before credits. Journal entry worksheet