Lars Linken opened Concord Cleaners on March 1, 2020. During March, the following transactions were completed. Mar. Shareholders invested 22,800 cash in the business in exchange for ordinary shares. 1 Borrowed 9,120 cash by signing a 6-month, 5\%, 9,120 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for 12,160 cash. 2 Paid 2,280 cash to cover rent from March 1 through May 31. 3 Paid 3,648 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for 3,040 on account. 14 Billed customers 5,624 for cleaning services performed. 18 Paid 760 on amount owed on cleaning supplies. 20 Paid 2,660 cash for employee salaries. 21 Collected 2,432 cash from customers billed on March 14. 21 Collected 2,432 cash from customers billed on March 14. 28 Billed customers 6,384 for cleaning services performed. 31 Paid 532 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a 1,368 cash dividend. The chart of accounts for Concord Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Interest Payable, Share Capital-Ordinary, 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. Journalize the March transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)