Chart of account picture attached below

Issued $9,000 of common stock for $9,000 of cash. Purchased used truck for $6,000, paying $3,000 in cash and the balance on account. Purchased cleaning supplies for $900 on account. Paid $1,200 cash on a 1-year insurance policy, effective July 1. Billed customers $2,500 for cleaning services. Brett got a phone call from a manager of a large office building (Axis Building). The manager asked Brett to prepare a bid sheet for washing all of his windows 4 times per month. 118 Paid $1,000 cash on amount owed on truck and $500 on amount owed on cleaning supplies. Paid $1,200 cash for employee salaries. o 20 920 Brett met with the manager of the large office building (Axis Building) and submitted a bid of $5,500 for complete window washing maintenance 4 times per month. The manager liked the bid but had to discuss this large a contract with the owner. Brett is almost sure the work will come in Collected $1,400 cash from customers billed on July 12. 25 Billed customers $2,000 for cleaning services. 11 12 26 Brett got a phone call from the manager of the Axis Building. The owner was willing to pay $5,000 per month for 4 window washings. Brett considered the offer and said it seemed acceptable for him. The manager said to bring over the contract and start during the week of August 5th. 13 31 Paid cash for gas and oil for month for truck of $200. | When he picked up the truck after servicing the maintenance man told him the truck should be winterized before November. The cost for all the work would be $75. Brett made an appointment for winterization of the truck on September 13. 31 Declared and paid a $300 dividend. 116 31 An employee approached Brett with a salary request. The employee was willing to work for $3 less an hour if Brett would pay the salary 'under the table. The employee's spouse had a good job and the salary the employee was getting would put the family into a new income tax bracket. The employee was a good employee and would have to quit if Brett did not oblige. Brett saw the savings opportunity but said he'd have to talk to his advisor. In addition the following adjustments were necessary # Day 31 Description Services provided but unbilled and uncollected at July 31 were $1,100. Depreciation on equipment for month was $200. 18 31 1931 One-twelfth of the insurance expired. 31 An inventory count shows $600 of cleaning supplies on hand. Accrued but unpaid employee salaries were $400. Cash Cash in bank and in petty cash funds Accounts Receivable Revenue billed but not yet received Cleaning Supplies Supplies used in the cleaning business Prepaid Insurance Insurance policy for the operations of the business Equipment Equipment used in the operations of the business Accumulated Depreciation - Equipment Amounts of equipment values previously assigned as an expense of business. (Contra Account) Accounts Payable Amounts owed by the business for items purchased and delivered but not paid for. Salaries Payable Amounts owed to employees of business for wages Common Stock Ownership investment Retained Earnings Net income retained in the business 330 Dividends Amounts paid to stockholders during the period. 340 Income Summary Clearing account to close nominal accounts 400 Service Revenue Revenues for operating purpose of the company 500 Gas & Oil Expense Cost of operating equipment fuel and oil 510 Cleaning Supplies Expense Expense of cleaning supplies 520 Depreciation Expense Amounts recognized as equip. expense 530 Insurance Expense Amounts recognized as insurance used 540 Salaries Expense Amounts owed / or paid to employees