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 $21,600 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 (a) 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 used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount