a$.$ On May $15,$ DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $$82,000$ in cash along with equipment having a $$42,000$ value in exchange for common stock.

b$.$ On May $21,$ Elegant Lawns purchases office supplies on credit for $$520.$

c$.$ On May $25,$ Elegant Lawns recelves $$9,000$ cash for performing landscaping services.

d$.$ On May $30,$ Elegant Lawns recelves $$2,200$ cash in advance of providing landscaping services to a customer.

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For each of the above transaction, record the transaction in journal entry form. 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 $(236)$; Common Stock $(307)$; Dividends $(319)$; Landscaping Revenue $(403)$; Wages Expense $(601)$; and Landscaping Expense $(696).$

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Journal entry worksheet

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On May $15,$ DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $$82,000$ in cash along with equipment having a $$42,000$ value in exchange for common stock.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Joumal,Debit,Credit$],[$May $15,,,],[,,,],[,,,],[,,,],[,,,]]$