Kristin Malone opened Kristins Maids Cleaning Service on July 1, 2017. During July, the company completed the following transactions.

July	1	Stockholders invested $17,000 cash in the business in exchange for common stock.
1	Purchased a used truck for $11,000, paying $2,700 cash and the balance on account.
3	Purchased cleaning supplies for $900 on account.
5	Paid $1,740 on a 1-year insurance policy, effective July 1.
12	Billed customers $3,700 for cleaning services.
18	Paid $1,300 of amount owed on truck, and $300 of amount owed on cleaning supplies.
20	Paid $1,700 for employee salaries.
21	Collected $1,500 from customers billed on July 12.
25	Billed customers $1,800 for cleaning services.
31	Paid gasoline for the month on the truck, $200.
31	Declared and paid a $600 cash dividend.

The chart of accounts for Kristins Maids Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated DepreciationEquipment, No. 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Common Stock, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense. Journal/Post the July transactions