Lars Linken opened Lars Cleaners on March 1, 2017. During March, the following transactions were completed.

Mar. 1Issued 10,000 shares of common stock for $15,000 cash.1Borrowed $6,000 cash by signing a 6-month, 6%, $6,000 note payable. Interest will be paid the first day of each subsequent month.1Purchased used truck for $8,000 cash.2Paid $1,500 cash to cover rent from March 1 through May 31.3Paid $2,400 cash on a 6-month insurance policy effective March 1.6Purchased cleaning supplies for $2,000 on account.14Billed customers $3,700 for cleaning services performed.18Paid $500 on amount owed on cleaning supplies.20Paid $1,750 cash for employee salaries.21Collected $1,600 cash from customers billed on March 14.28Billed customers $4,200 for cleaning services performed.31Paid $350 for gas and oil used in truck during month (use Maintenance and Repairs Expense).31Declared and paid a $900 cash dividend.

The chart of accounts for Lars 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.

Journalize the March transactions.