Fischer started Fischer Company, a cleaning services firm, on April 1. The company created the following accounts to record the transactions for April: Cash; Accounts Receivable; Supplies; Prepaid Van Lease; Equipment; Notes Payable; Accounts Payable; Common Stock; Dividends; Cleaning Fees Earned; Wages Expense; Advertising Expense; and Van Fuel Expense. Record the following transactions for April using the financial statement effects template. June 1 K. Daniels invested $12,000 cash to begin the business in exchange for common stock. 2 Paid $950 cash for June rent. 3 Purchased $6,400 of office equipment on credit. 6 Purchased $3,800 of art materials and other supplies; the company paid $1,800 cash with the remainder due within 30 days. 11 Billed clients $4,700 for services rendered. 17 Collected $3,250 cash from clients on their accounts billed on June 11 19 Paid $5,000 cash toward the account for office equipment (see June 3) 25 Paid $900 cash for dividends. 30 Paid $350 cash for June utilities. 30 Paid $2,500 cash for June wages.1. Preparing Journal Entries and Posting 2. Prepare a journal entry for each transaction. 3. Create a T-account for each account, and then post the journal entries to the T-accounts (use dates to reference each entry)