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.

I prepared an excel spreadsheet to show how these transactions affect the accounting equation:

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)

debit         credit                 debit         credit

75,000                                35,000

8,300

1,500                    

84,800

Office Supplies (124)          Accounts Payable (201)

debit         credit                 debit         credit

380                                                       380

Landscaping Revenue (403)  Unearned Landscaping Revenue (236)

debit         credit                      debit         credit

                 8,300                                       1,500

D. Tyler, Capital (301)

debit         credit  

                110,000

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.