Based upon the T accounts provided, prepare the nine journal entries from which the postings were made. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

Emerald Tours Co. is a travel agency. The nine transactions recorded by Emerald Tours during May 20Y5, its first month of operations, are indicated in the following I acoounts: \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Cash } \\ \hline 5/1 & 97,000 & 5/2 & 1,160 \\ \hline 5/11 & 10,540 & 5/3 & 2,070 \\ \hline & 5/5 & 8,120 \\ \hline & 5/9 & 3,490 \\ \hline & 5/25 & 3,200 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Equipment } \\ \hline 5/3 & 10,350 & \\ \hline \multicolumn{1}{|c|}{ Mary Silva, Drawing } & \\ \hline 5/25 & 3,200 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{4}{|c|}{ Accounts Receivable } \\ \hline 5/8 & 15,910 & 5/11 & 10,540 \\ \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline 5/9 & 3,490 & 5/3 & 8,280 \\ \hline \end{tabular} on a joumal page is used for debit or credit entries. CNOW joumals wil automatically indent a credit entry when a credit amount is entered