#1 Professor Quark opens his own company, Electronic Tutorial Services, and completes the following transactions in June: 6/1 Quark invests $12,000 into the business. 6/3 Purchased $1,800 of equipment on account. 6/4 Paid $360 premium for a two-year insurance policy. 6/6 Purchased office supplies for cash, $300. 6/9 Purchased a new computer for $7,500. Paid $1,500 cash agreed to pay the remainder in 30 days. 6/10 Billed student Fiona Smith $40 for tutorial services that were performed. 6/14 Paid for the equipment purchased on June 3rd. 6/25 Received $35 cash from student Bert Bantrum for tutorial services performed. 6/30 Student billed on June 10 pays the amount due to Quark. 6/30 Quark withdraws $500 for personal use. Required: Prepare the journal entries to record these transactions.