(The following information appliles to the questions displayed below.) Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $12 At the start of January 2021, VGC's Income statement accounts had zero balances and its balance sheet account balances were as follows: $ 1, 68e, 000 182,000 20,500 906, 000 462,000 1,690,000 167,000 97,00e 111,000 2,200,000 2,365,500 Cash Accounts Receivable Supplies Equipnent Buildings Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Connon Stock Retained tarnings In addition to the above accounts. VGC's chart of accounts Includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utlitles Expense. The following transactions occurred during the January month: a. Recelved $55,250 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 $39,600 on 1/2: paid $1,000 cash and signed a three-year note for the remalnder owed. c. Pald $18,700 for an Internet advertisement run on 1/3. d. On January 4. purchased and recelved $5,000 of supplies on account. e. Recelved $185,000 cash on 1/5 from customers for service revenue earned in January. E Paid $5.000 cash to a suppler on January 6. g. On January 7, sold 13.200 subscriptions at $12 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $315,000 In wages to employees on 1/30 for work done in January. i On January 31, received an electric and gas utilitybl for $5.980 for January utility services. The bill will be paid in February. 4. Prepare an unadjusted trial balance as of January 31, 2021. VANI SHING GAMES CORPORATION Unadjusted Trial Balance Account Name Debit Credit Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (long-term) Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Total