The following T$-$accounts summarize the ledger of Santana landscaping company at the end of its first month of operations

Cash

$\frac{4}{1}10,00$

$4/12900$

$4/29400$

$4/301,000$

No$\mathrm{.}101$

$4/15720$

$4/251,500$

$$Accounts Receivable$4/73,200$

No$.112$

$4/29400$

$$Supplies

$4/41,800$

No$\mathrm{.}1260$

Account payable

$4/251,500$

No$\mathrm{.}201$

$4/41,800$

Unearned Service Revenue

No$\mathrm{.}209$

$4/301,000$

$$Common Stock

No$\mathrm{.}311$

$4/110,000$

$$Service Revenue

$$No$\mathrm{.}400$

$4/73,200$

$4/12900$

$$Salaries and Wages Expense

$4/15720$

No$\mathrm{.}726$