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	$	7,500		Accounts Payable	$	9,500
Accounts Receivable		29,500		Deferred Revenue (deposits)		3,650
Supplies		1,650		Notes Payable		52,000
Equipment		9,500		Contributed Capital		9,500
Land		7,500		Retained Earnings		10,500
Building		29,500

Required: 2. Prepare journal entries for the following January transactions, using the letter of each transaction as a reference: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1. Received a $650 deposit from a customer who wanted her piano rebuilt in February.
2. Rented a part of the building to a bicycle repair shop; $375 rent received for January.
3. Delivered five rebuilt pianos to customers who paid $17,500 in cash.
4. Delivered two rebuilt pianos to customers for $8,500 charged on account.
5. Received $7,500 from customers as payment on their accounts.
6. Received a utility bill for $500 for January services to be paid in February.
7. Ordered $1,100 in supplies.
8. Paid $2,150 to suppliers on account in January.
9. Paid $17,500 in wages to employees in January for work done this month.
10. Received and paid cash for the supplies in (g).

2:1. & 3. Post the journal entries to the T-accounts which are listed below. Show the unadjusted ending balances in the T-accounts.

3:Use the balances in the completed T-accounts to prepare an unadjusted trial balance at the end of January.