For each transaction:

1. Analyze the transaction using the accounting equation.
2. Record the transaction in journal entry form.
3. Post the entry using T-accounts to represent ledger accounts.

Use the following (partial) chart of accounts—account numbers in parentheses: Cash (101); Accounts Receivable (106); Office Supplies (124); Trucks (153); Equipment (167); Accounts Payable (201); Unearned Landscaping Revenue (236); D. Tyler, Capital (301); D. Tyler, Withdrawals (302); Landscaping Revenue (403); Wages Expense (601), and Landscaping Expense (696).

a. On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $75,000 in cash along with equipment having a $35,000 value.
b. On May 21, Elegant Lawns purchases office supplies on credit for $380.
c. On May 25, Elegant Lawns receives $8,300 cash for performing landscaping services.
d. On May 30, Elegant Lawns receives $1,500 cash in advance of providing landscaping services to a customer.

a. On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $75,000 in cash along with equipment having a $35,000 value.

Dr Cash (101) 75,000

Dr Equipment (167) 35,000

Cr D. Tyler, Capital (301) 110,000

b. On May 21, Elegant Lawns purchases office supplies on credit for $380.

Dr Office Supplies (124) 380

Cr Accounts Payable (201) 380

c. On May 25, Elegant Lawns receives $8,300 cash for performing landscaping services.

Dr Cash (101) 8,300

Cr Landscaping Revenue (403) 8,300

d. On May 30, Elegant Lawns receives $1,500 cash in advance of providing landscaping services to a customer.

Dr Cash (101) 1,500

Cr Unearned Landscaping Revenue (236) 1,500

Cash (101) Equipment (167)

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75,000 35,000

8,300

1,500

84,800

Office Supplies (124) Accounts Payable (201)

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380 380

Landscaping Revenue (403) Unearned Landscaping Revenue (236)

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8,300 1,500

D. Tyler, Capital (301)

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110,000