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 M3-14. LO2