For each transaction, $(1)$ analyze the transaction using the accounting equation, $(2)$ record the transaction in journal entry form, and $(3)$ post the entry using T$-$accounts to represent ledger accounts. Use the following partial chart of accounts$$account numbers in parentheses: Cash $(101)$; Accounts Receivable $(106)$; Office Supplies $(124)$; Trucks $(153)$; Equipment $(167)$; Accounts Payable $(201)$; Unearned Landscaping Revenue $(236)$; D$.$ Tyler, Capital $(301)$; D$.$ Tyler, Withdrawals $(302)$; Landscaping Revenue $(403)$; Wages Expense $(601),$ and Landscaping Expense $(696).$

On May $15,$ DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $$75,000$ in cash along with equipment having a $$35,000$ value.

On May $21,$ Elegant Lawns purchases office supplies on credit for $$380.$

On May $25,$ Elegant Lawns receives $$8,300$ cash for performing landscaping services.

On May $30,$ Elegant Lawns receives $$1,500$ cash in advance of providing landscaping services to a customer.

For each of the above transaction, analyze the transaction using the accounting equation.

Note: Enter total amounts only.