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).

1. On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $86,000 in cash along with equipment having a $46,000 value.
2. On May 21, Elegant Lawns purchases office supplies on credit for $600.
3. On May 25, Elegant Lawns receives $9,400 cash for performing landscaping services.
4. On May 30, Elegant Lawns receives $2,600 cash in advance of providing landscaping services to a customer.

Cash 101 86,000 9,400 Office Supplies 124 600 May 15 May 25 May 21 End. bal. 95,400 End. bal. 600 Accounts Payable 201 May 15 "May 25 Equipment 167 46,000 600] End. bal. 46,600 End. bal. Unearned Landscaping Revenue 236 D. Tyler, Capital 301 End. bal. End. bal. Landscaping Revenue 403