1) Englard Realty had the following transactions during 2016. AC). (a) On May 1, the owner invested $15,000 in the business. (b) On May 7, the owner withdrew $3,000. (c) On May 10, a machine was purchased for $2,000. (d) On May 13, services were delivered to customers for cash of $7,000. (e) On May 15, services were delivered to a customer on account for $6,000 (customer will pay later). (f) On May 19, land of $8,000 was purchased for $5,000 cash and a note was given for the balance. (g) On May 25, a telephone bill for $65 was received and immediately paid. (h) On May 26, a utility bill for $85 was received and recorded but not paid. (i) On May 28, the $6,000 due from transaction (e) was received. () On May 30, the utility bill from transaction (h) was paid. Record the above transactions in the following ledger accounts (T accounts). Cash Capital Drawings Machine Service Revenue Accounts Receivable Land Notes Payable Telephone Expense Utility Expense Utilities Payable