Prepare journal entries for each of the following selected transactions.
a. On January 13, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $80,000 cash along with equipment having a $30,000 value in exchange for common stock.
b. On January 21, Elegant Lawns purchases office supplies on credit for $820.
c. On January 29, Elegant Lawns receives $8,700 cash for performing landscaping services.
d. On January 30, Elegant Lawns receives $4,000 cash in advance of providing landscaping services to a customer.