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 $71,000 in cash along with equipment having a $31,000 value in exchange for common stock. b. On May 21, Elegant Lawns purchases office supplies on credit for $300. c. On May 25, Elegant Lawns receives $7,900 cash for performing landscaping services. d. On May 30, Elegant Lawns receives $1,100 cash in advance of providing landscaping services to a customer. Post the entry using T-accounts to represent ledger accounts. Cash 101 Office Supplies 124 71,000 May 21 300 May 15 May 25 May 30 7,900 1,100 End. bal. 80,000 End. bal. 300 Accounts Payable 201 Equipment 167 31,000 May 15 300 May 21 End. bal. 31,000 End. bal. 300 Common Stock 307 Unearned Landscaping Revenue 236 1,100 May 30 71,000 X May 15 31,000 X May 15 End. bal. 1,100 End. bal. 102,000