In December, the first five transactions of Abling's Lawn Care Company have been posted to the T-accounts. Prepare the journal entries that served as the sources for the five transactions. Include an explanation for each entry (Click the icon to view the T-accounts.) Prepare each transaction in order according to the reference number shown in the accounts provided. (Record debits first, then credits. Select the explanation on the last line of the journal entry.) (1) Accounts and Explanation Debit Credit Data table Cash Office Supplies (1) 57,000 40,000 (3) (2) 800 (4) 46,000 3,800 (5) Accounts Payable Building Equipment (3) 40,000 (5) 3,800 Notes Payable Common Stock 800 (2) 46,000 (4) 57,000 (1)