$01.$ June $1$: Byte of Accounting, Inc. received $$72,800$ in cash when Lauryn purchased $2,800$ shares of its common stock.

$02.$ June $1$: Byte of Accounting, Inc. received $$28,080$ in cash and computer equipment with a fair market value of $$39,520$ when purchased $2,600$ shares of its common stock $.$

$03.$ June $1$: Byte of Accounting, Inc. received $$35,100$ in cash, computer equipment with a fair market value of $$12,480$ and office equipment with a fair value of $$832$ when Courtney purchased $1,862$ shares of its common stock.

$04.$ June $2$: A down payment of $$28,000$ in cash was made on additional computer equipment that was purchased for $$140,000.$ A five$-$year note was executed by Byte for the balance.

$05.$ June $4$: Additional office equipment costing $$700$ was purchased on credit from Discount Computer Corporation.

$06.$ June $8$: Unsatisfactory office equipment costing $$140$ was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte.

$07.$ June $10$: Byte paid $$21,500$ on the balance it owed on the June $2$ purchase of computer equipment.

$08.$ June $14$: A one$-$year insurance policy covering its computer equipment was purchased by Byte for $$6,312$ in cash. The effective date of the policy was June $16.$

$09.$ June $16$: A check in the amount of $$6,000$ was received for consulting revenue.

$10.$ June $16$: Byte purchased a building and the land it is on for $$95,000,$ to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $$15,000.$ The balance of the cost is to be allocated to the building. Byte made a cash down payment of $$9,500$ and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning July $1.$

$11.$ June $17$: Cash of $$6,400$ was paid for rent for June, July, August and September. Put the total amount into the Prepaid Rent account.

$12.$ June $17$: Received a bill of $$300$ from the local newspaper for advertising.

$13.$ June $21$: Accounts payable in the amount of $$560$ were paid.

$14.$ June $21$: A fax machine for the office was purchased for $$700$ cash.

$15.$ June $21$: Billed various miscellaneous local customers $$4,800$ for consulting services performed.

$16.$ June $22$: Paid salaries of $$860$ to equipment operators for the week ending June $18.$

$17.$ June $22$: Received a bill for $$1,090$ from Computer Parts and Repair Co$.$ for repairs to the computer equipment.

$18.$ June $22$: Paid the advertising bill that was received on June $17.$

$19.$ June $23$: Purchased office supplies for $$530$ on credit. Record the purchase as an increase to the assets.

$20.$ June $23$: Cash in the amount of $$3,845$ was received on billings.

$21.$ June $28$: Billed $$5,490$ to miscellaneous customers for services performed to June $25.$

$22.$ June $29$: Paid the bill received on June $22,$ from Computer Parts and Repairs Co$.$

$23.$ June $29$: Cash in the amount of $$5,201$ was received for billings.

$24.$ June $29$: Paid salaries of $$860$ to equipment operators for the week ending June $25.$

$25.$ June $30$: Received a bill for the amount of $$790$ from O & G Oil and Gas Co$.$

$26.$ June $30$: Paid a cash dividend of $$0\mathrm{.}17$ per share to the three shareholders of Byte. $[$IMPORTANT NOTE: The number of shares of capital stock outstanding can be determined from the first three transactions.$]$

Adjusting Entries $-$ Round to two decimal places.

$27.$ The rent payment made on June $17$ was for June, July, August and September. Expense the amount associated with one month's rent.

$28.$ A physical inventory showed that only $$214\mathrm{.}00$ worth of office supplies remained on hand as of June $30.$

$29.$ The annual interest rate on the mortgage payable was $7\mathrm{.}50$ percent. Interest expense for one$-$half month should be computed because the building and land were purchased and the liability incurred on June $16.$

$30.$ Information relating to the prepaid insurance may be obtained from the transaction recorded on June $14.$ Expense the amount associated with one half month's insurance.

$31.$ A review of Byte$$s job worksheets show that there are unbilled revenues in the amount of $$5,750$ for the period of June $28-30.$

$32.$ The fixed assets have estimated useful lives as follows:

Building $-31\mathrm{.}5$ years

Computer Equipment $-5\mathrm{.}0$ years

Office Equipment $-7\mathrm{.}0$ years

Use the straight$-$line method of depreciation. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building$$s scrap valueis $$500.$ The office equipment has a scrap value of $$450.$ The computer equipment has no scrap value. Calculate the depreciation for one month.

$33.$ A review of the payroll records show that unpaid salaries in the amount of $$516\mathrm{.}00$ are owed by Byte for three days, June $28-30.$

HELP WITH #$32$ PLZ$!!$