June 1	T. James, owner, invested $12,500 cash in Sustain Company.
June 2	The company purchased $5,500 of furniture made from reclaimed wood on credit.
June 3	The company paid $900 cash for a 12-month prepaid insurance policy on the reclaimed furniture.
June 4	The company billed a customer $4,500 for sustainability services provided.
June 12	The company paid $5,500 cash toward the payable from the June 2 furniture purchase.
June 20	The company collected $4,500 cash for services billed on June 4.
June 21	T. James invested an additional $11,500 cash in Sustain Company.
June 30	The company received $6,500 cash in advance of providing sustainability services to a customer.

Prepare general journal entries for the above transactions.

ournal entry worksheet

• T. James, owner, invested $12,500 cash in Sustain Company.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
June 01	Cash	12,500
	T. James, Capital