Ricky’s Piano Rebuilding Company has been operating for one year. On January 1, at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash $ 6,250 Accounts Payable $ 8,600
Accounts Receivable 31,500 Unearned Revenue (deposits) 3,850
Supplies 2,400 Notes Payable 42,750
Equipment 15,200 Common Stock 9,000
Land 8,250 Retained Earnings 12,300
Building 12,900
Following are the January 2013 transactions:
a. Received a $950 deposit from a customer who wanted her piano rebuilt in February.
b. Rented a part of the building to a bicycle repair shop; $370 rent received for January.
c. Delivered five rebuilt pianos to customers who paid $19,600 in cash.
d. Delivered two rebuilt pianos to customers for $9,700 charged on account.
e. Received $8,650 from customers as payment on their accounts.
f. Received an electric and gas utility bill for $825 for January services to be paid in February.
g. Ordered $1,125 in supplies.
h. Paid $3,250 on account in January.
i. Paid $12,500 in wages to employees in January for work done this month.
j. Received and paid cash for the supplies in (g).