Lars Linken opened Martinez Cleaners on March 1, 2025. During March the following transactions were completed. Mar. 1 Issued 9,000 shares of common stock for $13,500 cash. 1. Borrowed $5,400 cash by signing a 6 -month, 6%,$5,400 note payable Interest will be paid the first day of each : subsequent month. 1 Purchased used truck for $7.200 cash. 2 Paid $1,500 cash to cover rent from March 1 through May 31. 3 Pald $2,100 cash on a 6 -month insurance policy effective March 1 . 6 Purchased cleaning supplies for $1.800 on account. 14 Biled customers $3,330 for cleaning services performed. 18 Paid $450 on amount owed on cleaning supplies. 20 Paid $1,580 cash for employee salaries. 21 Collected $1,440 cash from customers bllied on March 14. 28 Billed customers $3,780 for cleaning services performed. 31 Pald $320 for gas and oll used in truck during month (use Maintenance and Repairs Expense). 31. Declared and paid a $810 cash dividend. The chart of accounts for Martinez. Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepald Insurance, Prepaid Rent, Equipment, Accumulated Depreciation - Equipment, 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