on may 15, deshawn tyler opens a landscaping company called elegant lawns by investing $72,000 in cash along with equipment having a $32,000 value in exchange for common stock. on may 21, elegant lawns purchases office supplies on credit for $320. on may 25, elegant lawns receives $8,000 cash for performing landscaping services. on may 30, elegant lawns receives $1,200 cash in advance of providing landscaping services to a customer. t accounts