Gardens Plus uses the listed accounts. The T accounts have been prepared for you. Analyze each transaction into its debit and credit parts. Enter the debit and credit amounts in the proper T accounts to show how each transaction changes account balances. Enter the date of the transactions before each amount. (Hint: You must enter the transactions in the order in which they are listed.)

account titles:

	Cash
	Accounts Receivable-Lee Chen
	Accounts Receivable-Ginger McCure
	Supplies
	Prepaid Insurance
	Accounts Payable-West End Supplies
	Accounts Payable-Bellville Supplies
	Simon Dirks, Capital
	Simon Dirks, Drawing
	Sales
	Advertising Expense
	Miscellaneous Expense
	Rent Expense
	Repair Expense
	Utilities Expense

transactions:

May	1.	Received cash from owner as an investment, $3,700.00.
	2.	Paid cash for rent, $600.00.
	4.	Paid cash for supplies, $400.00.
	4.	Received cash from sales, $950.00.
	5.	Paid cash for insurance, $375.00.
	8.	Sold services on account to Lee Chen, $800.00.
	9.	Bought supplies on account from Bellville Supplies, $300.00.
	10.	Paid cash for repairs, $85.00.
	11.	Received cash from owner as an investment, $2,900.00.
	11.	Received cash from sales, $1,000.00.
	12.	Bought supplies on account from West End Supplies, $230.00.
	13.	Received cash on account from Lee Chen, $650.00.
	15.	Paid cash for miscellaneous expense, $35.00.
	16.	Paid cash on account to Bellville Supplies, $60.00.
	22.	Paid cash for electric bill (utilities expense), $65.00.
	23.	Paid cash for advertising, $105.00.
	25.	Sold services on account to Ginger McCure, $550.00.
	26.	Paid cash to owner for personal use, $500.00.
	30.	Received cash on account from Ginger McCure, $300.00.