Following are the transactions of Sustain Company.

June $1T.$ James, owner, invested $$21,000$ cash in Sustain Company in exchange for common stock.

June $2$ The company purchased $$14,000$ of furniture made from reclaimed wood on credit.

June $3$ The company paid $$2,600$ cash for a $12-$month prepaid insurance policy on the reclaimed furniture.

June $4$ The company billed a customer $$13,000$ for sustainability services provided.

June $12$ The company paid $$14,000$ cash toward the payable from the June $2$ furniture purchase.

June $20$ The company collected $$13,000$ cash for services billed on June $4.$

June $21T.$ James invested an additional $$20,000$ cash in Sustain Company in exchange for common stock.

June $30$ The company received $$15,000$ cash in advance of providing sustainability services to a customer.

Prepare general journal entries for the above transactions.