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 $10,800 cash to begin the business in exchange for common stock. April 2 Paid $3,420 cash for six months lease on a van for the business. April 3 Borrowed $12,000 cash from a bank and signed a note payable, agreeing to repay it in one year plus 10% interest. April 4 Purchased $6,600 in cleaning equipment; the company paid $3,000 cash with the remainder due within 30 days. April 5 Paid $5,160 cash for cleaning supplies. April 7 Paid $420 cash for advertisements to run in the area newspaper during April. April 21 Billed customers $4,200 for services performed. April 23 Paid $3,600 cash toward the account for cleaning equipment (see April 4). April 28 Collected $2,760 cash from customers on their accounts billed on April 21. April 29 Paid $1,200 cash for dividends. April 30 (a) Paid $3,300 cash for April wages. April 30 (b) Paid $1,194 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.