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Lars Linken opened Novak Cleaners on March 1, 2022. During March the following transactions were completed. Mar. 1 1 1 2 3 6 Issued 10,000 shares of common stock for $15,000 cash. Borrowed $6,200 cash by signing a 6-month, 6%, $6,200 note payable. Interest will be paid the first day of each subsequent month. Purchased used truck for $7.700 cash. Paid $1,320 cash to cover rent from March 1 through May 31. Paid $2,220 cash on a 6-month insurance policy effective March 1. Purchased cleaning supplies for $1,800 on account. Billed customers $3,600 for cleaning services performed. Paid $500 on amount owed on cleaning supplies. Paid $1,910 cash for employee salaries. Collected $1,500 cash from customers billed on March 14. Billed customers $4,100 for cleaning services performed. Paid $360 for gas and oil used in truck during month (use Maintenance and Repairs Expense). Declared and paid a $800 cash dividend. 14 18 20 21 28 31 31 The chart of accounts for Novak Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Interest Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense, and Interest Expense. Date Account Titles and Explanation Debit Credit