Mike Greenberg opened Sheffield Window Washing Inc. on July 1, 2022. During July, the following transactions were completed.

July 1		Issued 12,700 shares of common stock for $12,700 cash.
1		Purchased used truck for $8,480, paying $2,120 cash and the balance on account.
3		Purchased cleaning supplies for $950 on account.
5		Paid $1,920 cash on a 1-year insurance policy effective July 1.
12		Billed customers $3,920 for cleaning services performed.
18		Paid $1,060 cash on amount owed on truck and $530 on amount owed on cleaning supplies.
20		Paid $2,120 cash for employee salaries.
21		Collected $1,700 cash from customers billed on July 12.
25		Billed customers $2,650 for cleaning services performed.
31		Paid $310 for maintenance of the truck during month.
31		Declared and paid $640 cash dividend.

The chart of accounts for Sheffield Window Washing contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation—Equipment, Accounts Payable, Salaries and Wages Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense.

Journalize the July transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)