Stacey's Piano Rebuilding Company has been operating for one year. At the start of the second year, its income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 7,000 Accounts payable $ 8,600 Accounts receivable 30,900 Unearned revenue 3,440 Supplies 1,480 Long-term note payable 47,300 Equipment 10,400 Common stock 1,700 Land 8,000 Additional paid-in capital 6,800 Building 26,700 Retained earnings 16,640 Rebuilt and delivered five pianos in January to customers who paid $19,000 in cash. Received a $600 deposit from a customer who wanted her piano rebuilt. Rented a part of the building to a bicycle repair shop; received $880 for rent in January. Received $7,700 from customers as payment on their accounts. Received an electric and gas utility bill for $420 to be paid in February. Ordered $930 in supplies. Paid $2,140 on account in January. Received from the home of Stacey Eddy, the major shareholder, a $910 tool (equipment) to use in the business in exchange for 110 shares of $1 par value stock. Paid $14,000 in wages to employees who worked in January. Declared and paid a $2,000 dividend (reduce Retained Earnings and Cash). Received and paid cash for the supplies in (f).