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 in exchange for common stock.

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.