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

July 1		Issued 13,232 shares of common stock for $13,232 cash.
1		Purchased used truck for $9,232, paying $2,035 cash and the balance on account.
3		Purchased cleaning supplies for $925 on account.
5		Paid $1,920 cash on a 1-year insurance policy effective July 1.
12		Billed customers $4,860 for cleaning services.
18		Paid $1,042 cash on amount owed on truck and $535 on amount owed on cleaning supplies.
20		Paid $2,260 cash for employee salaries.
21		Collected $1,796 cash from customers billed on July 12.
25		Billed customers $2,611 for cleaning services.
31		Paid $374 for maintenance of the truck during month.
31		Declared and paid $620 cash dividend.

Journalize the July transactions. (Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit