The upper Valley Tennis Club had the following transactions during May. Set up T-accounts and make entries for each of the transactions into the T- accounts. Be sure to label each entry. a. Received checks for $500 of duties that had been billed in April. b. Sold an old desk for $100 cash and a promise to pay $100 in one month. The balance sheet value of the desk was $200. c. Bought a computer credit for $350. d. Received $100 promised in transaction b