Prepare journal entries for each of the following selected transactions.

a. On January 13, DeShawn Tyler opens a landscaping business called Elegant Lawns by investing \($70,000\) cash along with equipment having a \($30,000\) value. (£04)

b. On January 21, Elegant Lawns purchases office supplies on credit for \($280.\)

c. On January 29, Elegant Lawns receives \($7,800\) cash for performing landscaping services.

d. On January 30, Elegant Lawns receives \($1,000\) cash in advance of providing landscaping services to a customer.