Mike Greenberg opened Clean Window Washing Inc. on July 1, 2014. During July, the following transactions were completed. 

July 1 Issued 16,684 common shares for $16,684 in cash. 

1 Bought a used truck for $12,684, paying $2,103 cash and the balance on account. 

3 Bought cleaning supplies for $919 on account.

 5 Paid $1,800 cash on a 1-year insurance policy effective July 1. 

12 Billed customers $4,850 for cleaning services. 18 He paid $1,289 in cash for the amount owed for the truck and $525 for the amount owed for cleaning supplies. 

20 Paid $2,118 in cash for employee wages. 

21 Collected $1,796 in cash from customers billed on July 12. 25 Billed clients $2,639 for cleaning services. 

31 He paid $376 for maintenance on the truck during the month. 31 Declared and paid a cash dividend of $617. 

Question

 (a) Journalize the transactions for July.