New Era Cleaning Service, Inc. opened for business on July 1, 2010. During the month of July, the following transactions occurred:

July 1: Issued $18,000 of common stock for $18,000 cash.

July 1: Purchased a truck for $11,000. Paid $4,000 in cash and borrowed the remainder (long term) from the bank.

July 3: Purchased cleaning supplies for $900 on account.

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

July 12: Billed customers $4,800 for cleaning services.

July 18: Paid $1,500 of the amount owed on the truck.

July 18: Paid $500 of the amount owed on cleaning services.

July 20: Paid $1,700 for employee salaries.

July 21: Collected $1,200 from customers billed on July 12.

July 25: Billed customers $1,900 for cleaning services.

July 31: Paid gas and oil for the month on the truck, $500.

July 31: Paid a $800 dividend.

Please complete the following tasks:

Post the July transactions to the general journal and the general ledger "T" accounts.