C3-1 (Algo) Analyzing, Recording, and Posting, and Preparing and Evaluating Financial Statements (Chapters 1-3) [LO 3-2, LO 3-3, LO 3-4, LO 3-5] [The following information applies to the questions displayed below.] Vanishing Games Corporation (VGC) opetates a massively multiplayer online game, charging players a monthly subscription of \$13. 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, Salarles and Wages Expense, Advertsing Expense, and Utilies Expense. The following transactions occurrod during the January month; a. Received $71,750 cash from customers on 1/ for subscriptions that had aiready been earned and charged on account in 2020 b. Purchased 10 new computer servers for $40,800 on 1/2; paid $15,600 cash and signed a three-year note for the remainder owed. c. Paid $15,100 tor an internet advertisement run on 1/3. d. On January 4, purchased and recelved $4,500 of supplies on account. e. Received $220,000 cash on 15 from customers for service revenue earned in January f. On January 6 , poid $4,500 cesh for supplies purchased on January 4 , 9. On January 7, sold 13,800 subscriptions ot $13 each for services provided during January. Half was collected in cash and half was sold on account h. Paid $370.000 in wages to employees on 130 for work done in January. 1. On Jonuary 31, recelved an electric and gas utility bill for $5,750 for January utility services. The bit will be paid in Fobtuary. 4. Prepare an unadjusted trial balance as of January 31,2021