05. June 4: Additional office equipment costing $400.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432 . Corporation. The invoice number was 98432. 06. June 8: Unsatisfactory office equipment costing $80.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. Discount Computer for credit to be applied against the outstanding balance owed by Byte. \begin{tabular}{l|l} 07. & June 10: Check # 5003 was used to make a $22,250.00 payment reducing the principal owed on the June 2 \\ purchase of computer equipment from Royce Computers. \end{tabular} June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment 08. for $5,640.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number 09. June 16: A check in the amount of $7,250.00 was received for services performed for Pitman Pictures. June 16: Byte purchased a building and the land it is on for $125,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $20,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $12,500.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. \begin{tabular}{l|l} 11. June 17: Check # 5006 for\$7,200.00 was paid for rent of the office space for June, July, August and \\ September. \end{tabular} September. 12. June 17: Received invoice number 26354 in the amount of $375.00 from the local newspaper for advertising. 13. June 21: Billed various miscellaneous local customers $4,900.00 for consulting services performed. \begin{tabular}{l||l} 14. & June 21: Check # 5008 was used to purchase a fax machine for the office from Office $775.00. The invoice number was 975328. \\ 15. & June 21: Accounts payable in the amount of $320.00 were paid with Check # 5007. \end{tabular} 16. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. \begin{tabular}{l|l} 17. June 22: Received a bill for $1,215.00 from Computer Parts and Repair Co. for repairs to the computer \\ equipment. The invoice number was 43254. \end{tabular} \begin{tabular}{l|l} 18. June 22: Check # 5009 was used to pay salaries of $1,010.00 to equipment operators for the week ending \\ June 18. Ignore payroll taxes. \end{tabular} 19. June 23: Cash in the amount of $3,925.00 was received on billings. 20. June 23: Purchased office supplies for $680.00 from Staples on account. The invoice number was 65498. 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 28. A physical inventory showed that only $281.00 worth of office supplies remained on hand as of June 30 . 29. The annual interest rate on the mortgage payable was 7.00 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. Record a journal entry to reflect that one half month's insurance has expired. \begin{tabular}{l|l} 31. & review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,125 for the \\ period of June 28-30. \end{tabular} period of June 28-30