Rebuilt and delivered five pianos in January to customers who paid $19,200 in cash. Received a $570 deposit from a customer who wanted her piano rebuilt. Rented a part of the building to a bicycle repair shop; received $850 for rent in January. Received $7,200 from customers as payment on their accounts. Received an electric and gas utility bill for $510 to be paid in February. Ordered $890 in supplies. Paid $1,240 on account in January. Received from the home of Stacey Eddy, the major shareholder, a $980 tool (equipment) to use in the business in exchange for 100 shares of $1 par value stock. Paid $15,000 in wages to employees who worked in January. Declared and paid a $2,100 dividend (reduce Retained Earnings and Cash). Received and paid cash for the supplies in (f).