Lori cakkebaut opened callebaut cleaning service, Ag on july 1, 2017July113512182021253131Shareholders invested €20,000 cash in the business in exchange for ordinaryshares.Purchased used truck for €12,000, paying €4,000 cash and the balance onaccount.Purchased cleaning supplies for €2,100 on account.Paid €3,600 cash on one-year insurance policy effective July 1.Billed customers €5,900 for cleaning services performed.Paid €1,500 cash on amount owed on truck and €1,400 on amount owed oncleaning supplies.Paid €4,500 cash for employee salaries.Collected €4,400 cash from customers billed on July 12.Billed customers €9,400 for cleaning services performed.Paid €400 for the monthly gasoline bill for the truck.Declared and paid a €1,200 cash dividend.The chart of accounts for Callebaut Cleaning Service contains the following accounts:No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 PrepaidInsurance, No. 157 Equipment, No. 158 Accumulated Depreciation—Equipment, No.201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 311 Share Capital—Ordinary, No. 320 Retained Earnings, No. 332 Dividends, No. 350 Income Summary,No. 400 Service Revenue, No. 633 Gasoline Expense, No. 631 Supplies Expense, No.711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries andWages Expense.
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