The following T-accounts summarize the ledger of Swifty Landscaping Company at the end of the first month of operations. Cash No. 101 4/1 11,000 4/15 1,600 4/12 970 4/25 1,400 4/29 390 4/30 2.400 Accounts Receivable No. 112 4/7 2.400 4/29 390 Supplies No. 126 4/4 2.900 cate 4/25 Accounts Payable No. 201 1,400 4/4 2.900 Unearned Service Revenue No. 209 4/30 2,400 Owner's Capital No. 301 4/1 11.000 Service Revenue No. 400 4/2 2,400 4/12 970 110 Salaries and Wages Expense No. 726 4/15 1,600 Date Account Titles and Explanation Debit Credit Apr. 1 Cash 11000 Owner's Capital 11000 (Owner's investment of cash in business) Apr. 4 Supplies 2900 Accounts Payable 2900 (Purchased supplies on Account) Apr. 7 Accounts Receivable 2400 Service Revenue 2400 (Billed customers for services provided) Apr 12 Cash 970 Service Revenue 970 (Received cash for services performed) Apr. 15 Salaries and Wages Expense 1600 Cash 1600 (Paid salaries to date) Apr. 25 Accounts Payable 1400 Accounts Payable 1400 (Paid creditors on account) Apr 29 Cash 390 (Paid salaries to date) Apr. 25 Accounts Payable 1400 Accounts Payable 1400 (Paid creditors on account) Apr 29 Cash 390 Accounts Receivable 1500 390 (Received cash in payment of account) Apr. 30 Cash 2400 1600 2400 (Received cash for future services)