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 January transactions are shown below: a. Received $62,500 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 $41,100 on 1/2; paid $12,200 cash and signed a three-year note for the remainder owed. c. Paid $13,400 for an Internet advertisement run on 1/3. d. On January 4 , purchased and received $5,750 of supplies on account. e. Received $210,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6 , paid $5,750 cash for supplies purchased on January 4. g. On January 7 , sold 12,300 subscriptions at $11 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $320,000 in wages to employees on 1/30 for work done in January. i. On January 31 , received an electric and gas utility bill for $5,520 for January utility services. The bill will be paid in February. Use the dropdowns to select the accounts properly included on the classified balance sheet. You will need to determine and igs accounts in the Stockholders' Equity section. Calculate net profit margin, expressed as a percent. (Round your answer to 1 decimal place.) Net Profit Margin %