The following are the transactions relating to the formation of Cardinal Mowing Services, Inc., and its first month of operations.

a.	The firm was organized and the initial stockholders invested cash of $780.
b.	The company borrowed $1,170 from a relative of one of the initial stockholders; a short-term note was signed.
c.	Two zero-turn lawn mowers costing $624 each and a professional trimmer costing $169 were purchased for cash. The original list price of each mower was $793, but a discount was received because the seller was having a sale.
d.	Gasoline, oil, and several packages of trash bags were purchased for cash of $117.
e.	Advertising flyers announcing the formation of the business and a newspaper ad were purchased. The cost of these items, $221, will be paid in 30 days.
f.	During the first two weeks of operations, 47 lawns were mowed. The total revenue for this work was $917; $605 was collected in cash, and the balance will be received within 30 days.
g.	Employees were paid $546 for their work during the first two weeks.
h.	Additional gasoline, oil, and trash bags costing $143 were purchased for cash.
i.	In the last two weeks of the first month, revenues totaled $1,196, of which $488 was collected.
j.	Employee wages for the last two weeks totaled $663; these will be paid during the first week of the next month.
k.	It was determined that at the end of the month the cost of the gasoline, oil, and trash bags still on hand was $39.
l.	Customers paid a total of $195 due from mowing services provided during the first two weeks. The revenue for these services was recognized in transaction f.

Required:

Prepare the journal entries for above of the transactions.

Journal entry options include:

Accounts payable

Accounts receivable

Accumulated depreciation

Additional paid-in capital

Advertising expense

Allowance for bad debts

Apicpreferred

Bad debts expense

Bonds payable

Buildings

Capital lease liability

Cash

Commissions expense

Commissions payable

Cost of goods sold

Current maturities of long-term debt

Deferred income taxes

Deferred tax liabilities

Depreciation expense

Discount on bonds payable

Discount on notes payable

Dividends payable

Employee contributions to pension plan

Equipment

Estimated health care expense

Estimated liability for retiree health care--current

Estimated warranty liability

Federal unemployment taxes withheld

Fica taxes withheld

Gain on sale of equipment

Goodwill

Group hospitalization insurance

Income tax expense

Income taxes payable

Income taxes withheld

Insurance expense

Interest expense

Interest income

Interest payable

Interest receivable

Interest revenue

Inventory

Keg deposits

Keg deposits revenue

Keg expense

Land

Loss of sale of equipment

Loss on early retirement of bonds

Loss on sale of machine

Machine

Medical insurance contributions

Merchandise inventory

Miscellaneous expense

Note payable

Note receivable

Paid-in capital

Parts inventory

Payroll tax expense

Payroll taxes payable

Preferred stock

Premium on bonds payable

Prepaid insurance

Prepaid rent

Real estate tax expense

Real estate taxes payable

Rent expense

Rent payable

Rent revenue

Retained earnings

Serial bonds payable

Service revenue

Subscription revenue

Supplies

Supplies expense

Supplies on hand

Ticket revenue

Treasury stock

Trucks

Unearned rent revenue

Unearned revenues

Unearned subscription revenue

Unearned ticket revenue

Utilities expense

Wages expense

Wages payable

Warranty expense

Withholding liabilities

and each journal entry is either credit or debit.!!!!