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Assessing Financial Statement Effects of Transactions B. Fischer started Fischer Company, a cleaning services firm, on April 1. Record the following transactions for April using the financial statement effects template. April 1 B. Fischer invested $14,400 cash to begin the business in exchange for common stock. April 2 Paid $4,560 cash for six months' lease on a van for the business. April 3 Borrowed $16,000 cash from a bank and signed a note payable, agreeing to repay it in one year plus 10% interest. April 4 Purchased $8,800 in cleaning equipment; the company paid $4,000 cash with the remainder due within 30 days. April 5 Paid $6,880 cash for cleaning supplies. April 7 Paid $560 cash for advertisements to run in the area newspaper during April. April 21 Billed customers $5,600 for services performed. April 23 Paid $4,800 cash toward the account for cleaning equipment (see April 4). April 28 Collected $3,680 cash from customers on their accounts billed on April 21. April 29 Paid $1,600 cash for dividends. April 30 (a) Paid $4,400 cash for April wages. April 30 (b) Paid $1,592 cash for gasoline used during April. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Balance Sheet Transaction Cash Asset Noncash Assets Liabilities Contrib. Capital Earned Capital April 1 0 0 = 0 + + Revenues Income Statement Expenses 0 = Net Income 0 = 0 0 0 April 2 0 0 0 0 0 0 0 = 0 April 3 0 0 = 0 0 0 0 - 0 = 0 April 4 0 0 0 0 0 0 0 0 April 5 0 0 0 0 0 0