Lars Linken opened Blue Cleaners on March 1, 2022. During March, the following transactions were completed.

Mar. 1		Issued 12,200 shares of common stock for $18,300 cash.
1		Borrowed $7,200 cash by signing a 6-month, 6%, $7,200 note payable. Interest will be paid the first day of each subsequent month.
1		Purchased used truck for $9,800 cash.
2		Paid $1,800 cash to cover rent from March 1 through May 31.
3		Paid $3,000 cash on a 6-month insurance policy effective March 1.
6		Purchased cleaning supplies for $2,440 on account.
14		Billed customers $4,510 for cleaning services performed.
18		Paid $610 on amount owed on cleaning supplies.
20		Paid $2,140 cash for employee salaries.
21		Collected $1,950 cash from customers billed on March 14.
28		Billed customers $5,120 for cleaning services performed.
31		Paid $430 for gas and oil used in truck during month (use Maintenance and Repairs Expense).
31		Declared and paid a $1,100 cash dividend.

The chart of accounts for Blue Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated DepreciationEquipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Interest Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense, and Interest Expense.

(a)

Journalize the March transactions.