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 T accounts: Cash Equipment Mary Silva, Drawing (1) 97,000 (2)1,160 (3) 10,350 (9)3,200 (7) 10,540 (3) 2,070 (4) 8,120 (6) 3,490 (9)3,200 Accounts Receivable Accounts Payable Fees Earned (5)15,910 (7) 10,540 (6) 3,490 (3)8,280 (5) 15,910 Supplies Mary Silva, Capital Operating Expenses (2)1,160 (8) 850 (1) 97,000 (4) 8,120