During its first month of operation, the Leonard Landscaping Company, which, specializes in landscaping services, completed the following transactions.
April Transactions
Date	Transaction Description
April 1	Started a landscaping business by making a $50,000 deposit in a company bank account, in exchange for 5,000 shares of $10 par value common stock.
April 1	Purchased insurance for the year and paid $3,600 cash.
April 1	Paid monthly rental of $2,500 cash on a warehouse to store the landscaping equipment.
April 3	Purchased landscaping equipment from Toro for $15,000, paying a downpayment of $10,000 cash, and $5,000 on account.
April 5	Purchased landscaping supplies of $750 on account.
i	Paid $500 cash for advertising in local newspapers.
April 10	Received $12,500 in cash for landscaping services provided.
April 12	Paid $2,000 on account for landscaping equipment previously purchased on April 3rd.
April 15	Provided landscaping services on account for $1,200.
April 20	Received $10,500 in cash for landscaping services provided.
April 28	Received $600 cash on account for landscaping services performed on April 15th.
April 30	Received $4,000 cash for landscaping services provided.
April 30	Paid a utility bill of $700 cash.
April 30	Paid dividends of $3,000 cash
April 30	The inventory of landscaping supplies showed a balance of $300 on hand at the end of the month.

Post the April journal entries to the following T-Accounts and compute ending balances.

Cash (111), Prepaid Insurance (117)

Landscape service revenue (411), Warehouse rent Expense (511)

Common Stock (311), Landscaping Equipment (144)

Dividends (313), Accounts Receivables (115)

Advertising Expense (512) Accounts Payable (212)

Landscaping (514), Utility Expense (517)