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 $88,000 in cash along with equipment having a $48,000 value.
2. On May 21, Elegant Lawns purchases office supplies on credit for $640.
3. On May 25, Elegant Lawns receives $9,600 cash for performing landscaping services.
4. On May 30, Elegant Lawns receives $2,800 cash in advance of providing landscaping services to a customer

UWIS I you LUIS WIVU W WIE) Cash 101 Date Date Amount Date Office Supplies 124 Amount Date 640 Amount Amount 88,000 9,600 May 15 May 25 May 30 May 21 2,800 End. bal. 100,400 End, bal. 640 Equipment 167 Amount Date 48,000 Amount Date May 15 Amount Accounts Payable 201 Amount Date 640 X Date May 21 x End. bal. 48,000 End, bal. 640 Unearned Landscaping Revenue 236 Amount Date 2,800 $ Amount Date Date May 30 D. Tyler, Capital 301 Amount Date 136.000 Amount May 15 X End, bal. 2,800 End, bal. 136,000 Landscaping Revenue 403 Amount Date 9,600 X Date May 25 Amount X End, bal 9,600