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

July 1		Issued 10,100 shares of common stock for $10,100 cash.
1		Purchased used truck for $6,720, paying $1,680 cash and the balance on account.
3		Purchased cleaning supplies for $760 on account.
5		Paid $1,560 cash on a 1-year insurance policy effective July 1.
12		Billed customers $3,110 for cleaning services performed.
18		Paid $840 cash on amount owed on truck and $420 on amount owed on cleaning supplies.
20		Paid $1,680 cash for employee salaries.
21		Collected $1,340 cash from customers billed on July 12.
25		Billed customers $2,100 for cleaning services performed.
31		Paid $240 for maintenance of the truck during month.
31		Declared and paid $500 cash dividend.

The chart of accounts for Flounder 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.

Journalize the July transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit