Prepare journal entries for each of the following selected transactions.

a.	On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $70,000 cash along with equipment having a $30,000 value in exchange for common stock.
b.	On May 21, Elegant Lawns purchases office supplies on credit for $280.
c.	On May 25, Elegant Lawns receives $7,800 cash for performing landscaping services.
d.	On May 30, Elegant Lawns receives $1,000 cash in advance of providing landscaping services to a customer.