Kristin Malone opened Kristin’s Maids Cleaning Service on July 1, 2019. During July, the company completed the following transactions.

July	1		Stockholders invested $16,000 cash in the business in exchange for common stock.
	1		Purchased a used truck for $11,000, paying $3,200 cash and the balance on account.
	3		Purchased cleaning supplies for $800 on account.
	5		Paid $1,584 on a 1-year insurance policy, effective July 1.
	12		Billed customers $3,900 for cleaning services.
	18		Paid $1,200 of amount owed on truck, and $210 of amount owed on cleaning supplies.
	20		Paid $1,800 for employee salaries.
	21		Collected $1,500 from customers billed on July 12.
	25		Billed customers $1,600 for cleaning services.
	31		Paid gasoline for the month on the truck, $500.
	31		Declared and paid a $600 cash dividend.

The chart of accounts for Kristin’s 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 Depreciation—Equipment, 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.

(a)

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Journalize the July transactions.