Reconstruct the journal entries (with explanations) that resulted in the postings to the following T-accounts of Four Seasons HeatingContractors:

Cash Equipment Revenue from Fees (a) 70,000 (b) 1,500 (c) 15,000 (c) 5,000 (d) 87,000 Accounts Receivable Note Payable (d) 87,000 (c) 10,000 Supplies Inventory Paid-in Capital Supplies Expense (b) 1,500 400 3-28 Reconstruct Journal Entries (Alternate is 3-27.) Reconstruct the journal entries (omit explanations) that resulted in the post (a) 70,000 (e) 400 ings to the following T-accounts of a small fruit wholesaler: Cash Accounts Payable Paid-in Capital (a)50,000 (e) 18,000 e) 18,000 80,000 (a 50,000 Accounts Receivable (c) 110,000 Inventory Cost of Goods Sold Sales Revenue (b) 80,000 (d) 68,000 (d) 68,000 (c) 110,000