23 Billed customers $9,400 for cleaning services performed. 31 Paid $400 for the monthly gasoline bill for the truck. 31 Declared and paid a $1,200 cash dividend. T'he chart of accounts for Callebaut Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation-Equipment, No 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 213 Interest payable, No. 214 Income Tax Payable, No. 221 Unearned Service Revenue, No. 231 Notes 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, No. 726 Salaries and Wages Expense, No. 727 Interest Expense and No. 728 Income tax expense. 23 Billed customers $9,400 for cleaning services performed. 31 Paid $400 for the monthly gasoline bill for the truck. 31 Declared and paid a $1,200 cash dividend. T'he chart of accounts for Callebaut Cleaning Service contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation-Equipment, No 201 Accounts Payable, No. 212 Salaries and Wages Payable, No. 213 Interest payable, No. 214 Income Tax Payable, No. 221 Unearned Service Revenue, No. 231 Notes 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, No. 726 Salaries and Wages Expense, No. 727 Interest Expense and No. 728 Income tax expense