For each transaction,

$(1)$ analyze the transaction using the accounting equation,

$(2)$ record the transaction in journal entry form, and

$(3)$ 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 $(601)$; and Landscaping Expense $(696).$

a$.$ On May $15,$ DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $$7,000$ in cash along with equipment having a $$3,000$ 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 $$4,000$ cash for performing landscaping services.

d$.$ On May $30,$ Elegant Lawns receives $$1,000$ cash in advance of providing landscaping services to a customer: