Karen Noonan opened Larkspur Cleaning Services Inc. on February 1, 2022. During February, the following transactions were completed: Feb. 1 Issued 6,100 shares of Larkspur Cleaning Services common stock for $15,860. Each share has a $1.50 par. 1 Borrowed $9,760 on a 2-year, 6% note payable. 1 Paid $11,000 to purchase used floor and window cleaning equipment from a company going out of business ($5,880 was for the floor equipment and $5,120 for the window equipment). 1 Paid $270 for February Internet and phone services. 3 Purchased cleaning supplies for $1,200 on account. 4 Hired 4 employees. Each will be paid $590 per 5-day work week (Monday-Friday). Employees will begin working Monday, February 9. 5 Obtained insurance coverage for $12,000 per year. Coverage runs from February 1, 2022, through January 31, 2023. Karen paid $3,000 cash for the first quarter of coverage. 5 Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $4,820 cash. 16 Billed customers $4,760 for cleaning services performed through February 13, 2022. 17 Received $648 from a customer for 4 weeks of cleaning services to begin February 21, 2022. (By paying in advance, this customer received 10% off the normal weekly fee of $180.) Paid $370 on amount owed on cleaning supplies. 18 20 Paid $3 per share to buy 370 shares of Larkspur Cleaning Services common stock from a shareholder who disagreed with management goals. The shares will be held as treasury shares. 23 Billed customers $5,250 for cleaning services performed through February 20. 24 Paid cash for employees' wages for 2 weeks (February 9-13 and 16-20). 25 Collected $3,050 cash from customers billed on February 16. 27 Paid $270 for Internet and phone services for March. 28 Declared and paid a cash dividend of $0.30 per share. Post to the ledger accounts. (Post entries in the order of journal entries presented above.) Cash a Accounts Receivable Supplies Prepaid Insurance Prepaid Expenses Equipment Accounts Payable Notes Payable Unearned Service Revenue Common Stock Paid in Capital in Excess of Par - Cash Dividends A Treasury Stock Service Revenue Utilities Expense Salaries and Wages Expense Loss on Disposal of Plant Assets