Prepare the journal entries to record these transactions. 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.