B$.$ Fischer started Fischer Company, a cleaning services firm, on April $1.$ The following transactions are for April.

April$1$B$.$ Fischer invested $$9,000$ cash to begin the business in exchange for common stock$\mathrm{.}2$Paid $$2,850$ cash for six months$$ lease on a van for the business$\mathrm{.}3$Borrowed $$10,000$ cash from a bank and signed a note payable, agreeing to repay it in one year plus $10\%$ interest.