01 Jun 01 1110 Cash Common stock issued 56,000.00 01 Jun 01 3100 Capital Stock Common stock issued 56,000.00 333 02 Jun 01 1110 Cash Common stock issued 29,960.00 02 Jun 01 1311 Computer Equip. Common stock issued 41,440.00 02 Jun 01 3100 Capital Stock Common stock issued 71,400.00 03 Jun 01 1110 Cash Common stock issued 60,200.00 03 Jun 01 1311 Computer Equip. Common stock issued 12,880.00 03 Jun 01 1211 Office Equip. Common stock issued 644.00 03 Jun 01 3100 Capital Stock Common stock issued 73,724.00 04 Jun 02 1311 Computer Equip. Purchase equipment 145,000.00 04 Jun 02 1110 Cash Purchase equipment 29,000.00 04 Jun 02 2202 Notes Payable Purchase equipment 116,000.00 05 Jun 04 1211 Office Equip. Purchase equipment 300.00 05 Jun 04 2101 Accounts Payable Purchase equipment 300.00 06 Jun 08 2101 Accounts Payable Return of equipment 60.00 06 Jun 08 1211 Office Equip. Return of equipment 60.00 14 Jun 21 1211 14 Jun 21 1110 Office Equip. Cash Fax Machine 800.00 Fax Machine 800.00 10. June 16: Byte purchased a building and the land it is on for $113,000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $18,000. The balance of the cost is to be allocated to the building. Byte made a cash down payment of $11,300 and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning July 1. 32. The fixed assets have estimated useful lives as follows: Building 31.5 years Computer Equipment - 5.0 years Office Equipment - 7.0 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 value is $8,500. The office equipment has a scrap value of $400. The computer equipment has no scrap value. Calculate the depreciation for one month. Please help with tran. 32.