For each transaction, $(1)$ analyze the transaction using the accounting equation, $(2)$ record the transaction in journal entry form, anc post the entry using T$-$accounts to represent ledger accounts. Use the following partial chart of accounts$-$account 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 $(601)$; Landscaping Expense $(696).$

a$.$ On May $15,$ DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $$81,000$ in cash along with equipment having a $$41,000$ value in exchange for common stock.

b$.$ On May $21,$ Elegant Lawns purchases office supplies on credit for $$500.$

c$.$ On May $25,$ Elegant Lawns receives $$8,900$ cash for performing landscaping services.

d$.$ On May $30,$ Elegant Lawns receives $$2,100$ cash in advance of providing landscaping services to a customer.

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Analyze

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T accounts

For each of the above transaction, analyze the transaction using the accounting equation.

Note: Enter total amounts only.

$\backslash$table$[[,$Assets,$=,$Liabilities,$+,$Equity$],[$a$.,,=,,+,],[$b$.,,=,,+,],[$c$.,,=,,+,],[$d$.,,=,,+,]]$