18. June 22: Paid salaries of $1,010 to equipment operators for the week ending June 18. 19. June 23: Cash in the amount of $3,765 was received on billings. 1 20. June 23: Purchased office supplies for $605 on credit. Record the purchase as an increase to the assets 2 3 21. June 28: Billed $5,280 to miscellaneous customers for services performed to June 25. 15 86 57 22. June 29: Cash in the amount of $5,001 was received for billings. 23 June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 48 49 50 51 24. June 29: Paid salaries of $1,010 to equipment operators for the week ending June 25. 52 25. June 30: Received a bill for the amount of $1,015 from O&G Oil and Gas Co. 53 26. June 30: Paid a cash dividend of $0.15 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. 54 Number Name 2 1110 Cash 3 1120 Accounts Receivable 4 1130 Prepaid Insurance 5 1140 Prepaid Rent 6 1150 Office Supplies 7 1211 Office Equip 5 1212 Accum. Depr Office Equip 9 1311 Computer Equip 10 1312 AccumDepe. Computer Equip 11 1411 Building Cost 12 1412 Acum Depr.Buating 13 1510 Land 14 2101 Accounts Payable 15 2102 Advanced Payments 16 2103 Interest Payable 17 2105 Salaries Payable 18 2106 Income Taxes Payable 19 2201 Mortgage Payable 20 2202 Notes Payable 21 3100 Capital Stock 22 3200 Retained Eamings 23 3300 Dividends 24 3400 Income Summary 25 4100 Computer & Consulting Revenue 20 5010 Rent Expense 27 5020 Salary Expense 28 5030 Advertising Expense 2 5040 Repairs & Maint Expense 30 5050 O & Gas Expense 31 5080 Supplies Expense 32 5090 Interest Expense 5100 Insurance Expense 34 5110 Depreciation Expanse 35 5120 Income Tax Expense 36 37 30 30 40 41 Normal Balance Debt Debe Deb Debt Deba Debit Credit Debia Credit Debit Credit Debat Credi Crede Credit Credi Cred Credit Credit Crede Cred Debe Credit Cred Debit Debat Debt Deba Debt + Daba Debe Det Debt Dube 4 Chart of Accounts Transactions Aenealoumal Won