For each transaction, (1) analyze the transaction using the accounting equation, (2) record the transaction in journal entry form, and (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); common stock (307); dividends (319); landscaping revenue (403); wages expense (601), and landscaping expense (696). on may 15, deshawn tyler opens a landscaping company called elegant lawns by investing $87,000 in cash along with equipment having a $47,000 value in exchange for common stock. on may 21, elegant lawns purchases office supplies on credit for $620. on may 25, elegant lawns receives $9,500 cash for performing landscaping services. on may 30, elegant lawns receives $2,700 cash in advance of providing landscaping services to a customer.