Assessing Financial Statement Effects of Transactions B$.$ Fischer started Fischer Company, a cleaning services firm, on April $1.$ The company created the following accounts to record the transactions for April: Cash; Accounts Receivable: Supplies; Prepaid Van Lease: Equipment; Notes Payable: Accounts Payable: Common Stock: Dividends; Cleaning Fees Earned; Wages Expense: Advertising Expense: and Van Fuel Expense. Record the following transactions for April using the financial statement effects template M$3-14.$ LO$2$Assessing Financial Statement Effects of Transactions

$\backslash$table$[[$June$,1,$M$.$ DeFond invested $$12,000$ cash to begin the business in exchange for common stock.$]]$

$2$ Paid $$950$ cash for June rent. Hint: Record rent expense on June $2.$

$3$ Purchased $$6,400$ of office equipment on credit.

$6$ Purchased $$3,800$ of art materials and other supplies; the company paid $$1,800$ cash with the remainder due within $30$ days.

Billed clients $$4,700$ for services rendered.

Collected $$3,250$ cash from clients on their accounts billed on June $11.$

Paid $$5,000$ cash toward the account for office equipment $($see June $3).$

Paid $$900$ cash for dividends.

Paid $$350$ cash for June utilities.

Paid $$2,500$ cash for June wages.