In April 2022 Lucas Arcand opened a new cleaning service in Victoria. Please assist him by journalizing the following business transactions:
2022
Apr.
1 Lucas Arcand invested $6,000 worth of cleaning equipment as well as $3,000 cash in the new business.
2 Purchased cleaning supplies on account from Rex Co., $500.
9 Purchased office equipment on account from Ross Stationery,$400.
12 Lucas paid his home telephone bill from the company bank account, $60.
19 Received $600 cash for cleaning services performed.
22 Advertising bill was received but not yet paid, $75.
23 Hydro bill was received but not yet paid, $90.
26 Performed cleaning services for Eastgate School, $700; however, payment will not be received until May.
29 Paid salaries expense, $400.
30 Paid Ross Stationery half the amount owed from April 9 transaction.

The chart of accounts for Lucas’s Cleaning Service includes Cash, 111; Accounts Receivable, 112; Prepaid Rent, 114; Cleaning Supplies, 116; Office Equipment, 120; Cleaning Equipment, 121; Accounts Payable, 211; Lucas Arcand, Capital, 311; Lucas Arcand, Withdrawals, 312; Cleaning Fees Earned, 411; Advertising Expense, 511; Hydro Expense, 512; and Salaries Expense, 514.