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 accountsaccount numbers in parentheses: Cash (101); Accounts Receivable (106); Office Supplies (124); Trucks (153); Equipment (167); Accounts Payable (201); Unearned Landscaping Revenue (236); D. Tyler, Capital (301); D. Tyler, Withdrawals (302); Landscaping Revenue (403); Wages Expense (601), and Landscaping Expense (696). On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $77,000 in cash along with equipment having a $37,000 value. On May 21, Elegant Lawns purchases office supplies on credit for $420. On May 25, Elegant Lawns receives $8,500 cash for performing landscaping services. On May 30, Elegant Lawns receives $1,700 cash in advance of providing landscaping services to a customer.'

Post the entry using T-accounts to represent ledger accounts. (TIP: For right side T-account entries you must use a right side date selection. For left side T-account entries you must use a left side date selection.)

Cash 101					Office Supplies 124
Date Amount		Date Amount			Date Amount		Date Amount
May 15	77,000				May 21	420
May 25	8,500
May 30	1,700
End. bal.	87,200				End. bal.	420
Equipment 167					Accounts Payable 201
Date Amount		Date Amount			Date Amount		Date Amount
May 15	37,000				May 30			420
End. bal.	37,000				End. bal.			420
Unearned Landscaping Revenue 236					D. Tyler, Capital 301
Date Amount		Date Amount			Date Amount		Date Amount
					May 30			114,000
End. bal.					End. bal.			114,000
Landscaping Revenue 403
Date Amount		Date Amount
May 30			8,500
End. bal.			8,500