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 April 1 B. Fischer invested 521,600 cash to begin the business in exchange for common stock. April 2 Paid 56,840 cash for six months' lease on a van for the business. April 3 Borrowed $24,000 cash from a bank and signed a note payable, agreeing to repay it in one year plus 10% interest. April 4 Purchased $13,200 in cleaning equipment, the company paid $6,000 cash with the remainder due within 30 days. April 5 Paid $10,320 cash for cleaning supplies. April 7 Paid $840 cash for advertisements to run in the area newspaper during April. April 21 Billed customers $8,400 for services performed. April 23 Paid $7,200 cash toward the account for cleaning equipment (see April 4). April 28 Collected $5,520 cash from customers on their accounts billed on April 21. April 29 Paid $2,400 cash for dividends. April 30 () Paid $6,600 cash for April wages. April 30 (b) Paid $2,388 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 Note: Indicate a decrease in an account category by including a negative sign with the amount. Lan AS roncas ASSULS Les LOT. Lai transaction April 0 0- 0 0 April 2 0 0 0 0 . April 3 0 0- 0 0 . e April 4 0 0 0 e . April 0 0- 0 0 . . April 0 0- 0 0 . . . . A April 21 0 0- O 0 e April 23 0 0 . 4 April 28 0 0- 0 a April 29 0 0 - 0 0 . April 30(a) 0 0- 0 . . . April 30(0) 0 0- 0 0 4