30 30 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent June Rent Expense June Rent Expense 2,100.00 2,100.00 31 Jun 30 31 Jun 30 5080 Supplies Expense 1150 Office Supplies Physical Inventory Count Physical Inventory Count 2,011.00 2,011.00 32 32 Jun 30 Jun 30 5090 Interest Expense 2201 Mortgage Payable Mortgage Half Month Payment Mortgage Half Month Payment 421.88 421.88 33 Jun 30 33 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Half Month's Insurance Expired Half Month's Insurance Expired 256.00 256.00 34 34 Jun 30 Jun 30 5020 Salary Expense 2105 alaries Payable Unbilled Revenues Jun 28-30 Unbilled Revenues Jun 28-30 15,500.00 15,500.00 35 Jun 30 5110 Depreciation Expense Adjusting Entry Depreciation 281.64 35 Jun 30 1412 Accum. Depr.-Building Adjusting Entry Depreciation 35 Jun 30 1212 Accum. Depr.-Office Equip Adjusting Entry Depreciation 257.94 23.70 36 Jun 30 5110 Depreciation Expense 36 Jun 30 Adjusting Entry Computer Equipment 1312 Accum. Depr.-Computer Ed Adjusting Entry Computer Equipment 20,758.40 20,758.40 37 37 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Unpaid Salaries 38 Jun 30 5090 Interest Expense 38 Jun 30 2103 Interest Payable 39 Royce Computers Interest Expense Royce Computers Interest Expense 531.00 531.00 77.86 77.86