On 1/7/2021 Era Cleaning Services Company (a limited liability company) opened its commercial project. During the month of July, it carried out the following commercial operations:

1/7/2021 The company issued shares (capital) amounting to 18,000 dollars.

1/7/2021 The company bought a transport bus worth $11,000, paid out $4,000 of it, and borrowed the rest from the bank.

3/7/2021 The company purchased cleaning supplies worth $900 on the account.

5/7/2021 I paid the value of an insurance policy of $1800 for a year.

12/7/2021 I invoiced a customer for $4,800 for a cleaning service.

7/18/2021 I paid $1500 owed to the bank loan from the bus price.

7/18/2021 I paid $500 for cleaning supplies purchased on 3/7/2021.

20/7/2021 I paid $1,700 in salaries to workers.

7/21/2021 collected $1200 from customers in exchange for providing cleaning service from invoices issued on 7/12/2021.

25/7/2021 I billed customers $1,900 for cleaning services.

7/31/2021 I paid $500 for fuel for the bus.

7/31/2021 distributed a dividend of $800.

Required: Recording business operations in the journal and ledger.