37.	The cash received and deposited from customers was $14,025.00 not the $14,000.00 orignially recorded.
38.	A physical inventory showed that only $782.00 worth of supplies remained on hand as of December 31.
39.	The interest on the note for the Ricoh Color Copier will be paid every six months. Record the December accrued interest on the note payable for the Ricoh purchased on December 1.
40.	Record a journal entry to reflect that one-half month's insurance has expired.
41.	A review of Bytes emails indicated that they received an invoice in the amout of $4,815.00 for computers that were drop shipped and received on December 28.
42.	Bill various miscellaneous customers 200% of the cost of the computers that were drop shipped and received on December 28.
43.	Record the cost of the computers that were sold on December 28.
44.	The computer equipment on the Post Closing Trial Balance from last year was purchased last January for $22,500.00. It is being depreciated based upon an estimated useful life of 5.0 years
	with no salvage value. Calculate the depreciation for one year using the straight-line method of depreciation.
45.	The Ricoh Color Copier, part of the office equipment, is estimated to be able to make 480,000 copies and have a salvage value of $500.00. During December, 8,250 copies were made. Calculate the depreciation for one year using the activity-based method of depreciation.
46.	The remaining office equipment, $61,100.00, was purchased last January and has an estimated useful life of 10.0 years with a salvage value of $3,100.00. Calculate the depreciation for one year using the straight-line method of depreciation.
47.	A review of Byte's payroll records show that unpaid salaries in the amount of $1,350.00 are owed by Byte for three days, December 28 - 31. (Ignore payroll taxes at this time.)
48.	Byte's CPA indicated that 5.00% of the outstanding Accounts Receivable would be a good estimate of the uncollectable accounts. Record the bad debt expense using the adjusted allowance method.
49.	Byte's income taxes are to be computed at the rate of 25% of net income before taxes.
	[IMPORTANT NOTE: Since the income taxes are a percent of the net income, you will want to prepare the Income Statement through the Net Income Before Tax line.]
A.	Post your adjusting journal entries to the general ledger and prepare the Adjusted Trial Balance as of December 31.
B.	Using the Adjusted Trial Balance as of December 31 as a reference, prepare the Income Statement, Statement of Stockholder's Equity, Balance Sheet and Statement of Cash Flows.

-Please complete the following journal entries using correct debits/credits. Thanks!