Prepare the journal entries to record these transactions and post them to proper ledger accounts.

Mr. Anderson opens his own company, Electronic Tutorial Services, and completes the following transactions in June: 01 June Anderson invests $12,000 into the business. 03 June Purchased $1,800 of equipment in cash. 04 June Paid $360 as insurance premium. 06 June Purchased office supplies for cash, $300. 09 June Purchased a new computer for $7,500 and agreed to pay in 30 days. 10 June Billed student Fiona $40 for tutorial services that were performed. 22 June Paid for the Computer purchased on June 9th. 25 June Received $35 cash from student Bert for tutorial services performed. 28 June Student billed on June 10 pays the amount due to Anderson . 30 June Anderson withdraws $500 for personal use.