. These T accounts summarize the ledger of Hayley's Gardening Company Inc. at the end of the first month of operations. Cash Unearned Revenue Apr. 1 12,000 Apr. 15 900 Apr. 30 600 12 700 25 3,500 29 800 30 600 Accounts Receivable Common Stock Apr. 7 2,400 Apr. 29 800 Apr. 1 12,000 Supplies Service Revenue Apr. 4 5,200 Apr. 7 2,400 12 700 Accounts Payable Salaries Expense Apr. 25 3,500 Apr. 4 5,200 Apr. 15 900
