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 $5,400 cash to begin the business in exchange for common stock. April 2 Paid $1,710 cash for six months' lease on a van for the business. April 3 Borrowed $6,000 cash from a bank and signed a note payable, agreeing to repay it in one year plus 10% interest. April 4 Purchased $3,300 in cleaning equipment; the company paid $1,500 cash with the remainder due within 30 days. April 5 Paid $2,580 cash for cleaning supplies. April 7 Paid $210 cash for advertisements to run in the area newspaper during April. April 21 Billed customers $2,100 for services performed. April 23 Paid $1,800 cash toward the account for cleaning equipment (see April 4). April 28 Collected $1,380 cash from customers on their accounts billed on April 21. April 29 Paid $600 cash for dividends. April 30 (a) Paid $1,650 cash for April wages. April 30 (b) Paid $597 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. ansaction ril 1 Cash Asset ril 2 Noncash Assets = = ril 3 = = ril 4 = = ril 5 ril 7 = ril 21 ril 23 = Balance Sheet Liabilities Contrib. Capital Earned Capital = = Revenues = Income Statement Expenses = = = = = = = = = = = ril 28 = ril 29 = ril 30(a) = ril 30(b) = = = = = = = + = = Ne Inco