Mike Greenberg opened Blue Window Washing Inc. on July 1, 2022. During July, the following transactions were completed.

July 1		Issued 14,600 shares of common stock for $14,600 cash.
1		Purchased used truck for $9,760, paying $2,440 cash and the balance on account.
3		Purchased cleaning supplies for $1,100 on account.
5		Paid $2,160 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,510 for cleaning services performed.
18		Paid $1,220 cash on amount owed on truck and $610 on amount owed on cleaning supplies.
20		Paid $2,440 cash for employee salaries.
21		Collected $1,950 cash from customers billed on July 12.
25		Billed customers $3,050 for cleaning services performed.
31		Paid $350 for maintenance of the truck during month.
31		Declared and paid $730 cash dividend.

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

Accounts Receivable 7/12 4,510 7/21 1,950 7/25 3,050 7/31 Bal. 5610.00 Supplies 7/3 1,100 7/31 Bal. 1100.00 Prepaid Insurance 7/5 2,160 Equipment 7/1 9,760 7/31 Bal. 9,760 Accumulated Depreciation-Equipment Accounts Payable 7/18 1,830 7/1 7,320 7/3 1,100 7/31 Bal. 6,590 Salaries and Wages Payable