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 No. 126 4/4 Supplies 2.900 Accounts Payable No. 201 1.400 4/4 2,900 Unearned Service Revenue No. 209 4/25 4/30 2.400 Owner's Capital No. 301 4/1 11,000 Service Revenue No. 400 4/7 2.400 4/12 970 Salaries and Wages Expense No. 726 4/15 1,600 1.25/5 =