Answer:
(1) Cash 75,000 Luis Chavez, Capital 75,000 (2) Supplies 4,000 Cash 4,000 (3) Equipment 25,000 Accounts Payable 22,000 Cash 3,000 (4) Operating Expenses 2,700 Cash 2,700 (5) Accounts Receivable 19,500 Service Revenue 19,500 (6) Accounts Payable 9,000 Cash 9,000 (7) Cash 11,000 Accounts Receivable 11,000 (8) Operating Expenses 2,000 Supplies 2,000 (9) Luis Chavez, Drawing 5,000 Cash 5,000