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 $420 b. The company borrowed $630 from a relative of one of the initial stockholders; a short-term note was signed c. Two zero-turn lawn mowers costing $336 each and a professional trimmer costing $91 were purchased for cash. The original list price of each mower was $427, 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 S63 e. Advertising Tlyers announcing the formation of the business and a newspaper ad were purchased. The cost of these items, $119, 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 5493, 5326 was collected in cash, and the balance will be received within 30 days g. Employees were paid $294 for their work during the first two weeks. h. Additional gasoline, oll, and trash bags costing STT were purchased for cash I. In the last two weeks of the tirst month, revenues totaled $644, of which $253 was collected j. Employee wages for the last two weeks totaled $357, 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 $21 L. Customers paid a total of $105 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No General Journal Credit Cash 420 Paid-in capital 420 Cash 630 Note payable 630 Cash 763 Equipment 763 Cash 63 Advertising expense Accounts payable Cash Accounts receivable 167 Service revenue 493 payable Cash Cash 263 381 Cash Accounts recevable Service revenue 10 Warranty expense 357 Accounts receivable 357