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

Mar. 1 Issued 9,800 shares of common stock for $14,700 cash.

1 Borrowed $6,000 cash by signing a 6-month, 6%, $6,000 note payable. Interest will be paid the first day of each subsequent month.

1 Purchased used truck for $7,800 cash.

2 Paid $1,500 cash to cover rent from March 1 through May 31.

3 Paid $2,400 cash on a 6-month insurance policy effective March 1.

6 Purchased cleaning supplies for $1,960 on account.

14 Billed customers $3,630 for cleaning services performed.

18 Paid $490 on amount owed on cleaning supplies.

20 Paid $1,720 cash for employee salaries.

21 Collected $1,570 cash from customers billed on March 14.

28 Billed customers $4,120 for cleaning services performed.

31 Paid $340 for gas and oil used in truck during month (use Maintenance and Repairs Expense).

31 Declared and paid a $880 cash dividend.

The chart of accounts for Pronghorn 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) post the ledger accounts