For each transaction, analyze the transaction using the accounting equation, record the transaction in journal entry form, and post the entry using T-accounts to represent ledger accounts. Use the following partial chart of accountsaccount 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).

1. On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $78,000 in cash along with equipment having a $38,000 value in exchange for common stock.
2. On May 21, Elegant Lawns purchases office supplies on credit for $440.
3. On May 25, Elegant Lawns receives $8,600 cash for performing landscaping services.
4. On May 30, Elegant Lawns receives $1,800 cash in advance of providing landscaping services to a customer.

\begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline May 15 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline May 21 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline May 30 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}