Record the following transactions for April usind the financial statement effects template.

April 1 B. Fischer invested $9,000 cash to begin the business in exchange for common stock. 2 Paid $2,850 cash for six months' lease on a van for the business. 3 Borrowed $10,000 cash from a bank and signed a note payable, agreeing to repay it in one year plus 10% interest. 4 Purchased $5,500 in cleaning equipment; the company paid $2,500 cash with the remain- der due within 30 days. 5 Paid $4,300 cash for cleaning supplies. 7 Paid $350 cash for advertisements to run in the area newspaper during April. 21 Billed customers $3,500 for services performed. 23 Paid $3,000 cash toward the account for cleaning equipment (see April 4). 28 Collected $2,300 cash from customers on their accounts billed on April 21. 29 Paid $1,000 cash for dividends. 30 Paid $2,750 cash for April wages. 30 Paid $995 cash for gasoline used during April