crazy mountain tours co. is a travel agency. the nine transactions recorded by crazy mountain tours during may 20y2, its first month of operations, are indicated in the following t accounts: cash 5/1 31,000 5/2 2,700 5/11 8,500 5/3 3,800 5/5 4,800 5/9 5,700 5/25 2,500 accounts receivable 5/8 12,600 5/11 8,500 supplies 5/2 2,700 5/15 700 equipment 5/3 12,500 accounts payable 5/9 5,700 5/3 8,700 common stock 5/1 31,000 dividends 5/25 2,500 service revenue 5/8 12,600 operating expenses 5/5 4,800 5/15 700 based upon the t accounts provided, prepare the nine journal entries from which the postings were made.