A byte of accounting journal entry

need help I got 27-39 amounts wrong.

01 June 1: Byte of Accounting, Inc. acquired $70,200 in cash from Lauryn and issued 2,600 shares of its common stock 02 June 1: Byte of Accounting, Inc, issued 2,550 shares of its common stock to Tamara Farnum after $28.90 in cash and computer equipment with a fair market value of $39,960 were received. 03. June 1: Byte of Accounting, Inc, issued 1.877 shares of its common stock after acquiring from Courtney $36.450 in casl, computer equipment with a fair market value of $12.960 and office equipment with a fair value of $1,269. 04. June 2: A down payment of $28,000 in cash was made on additional computer equipment that was purchased for S140,000. A five-year note was executed by Byte for the balance. os, June 4: Additional office equipment costing $300 was purchased on credit from Discount Computer Corporation 06. June 8: Unsatisfactory office equipment costing S60 was returned to Discount Computer for credit to be applied against the outstanding bulance uwed by Byle. 07. June 10: Byte puid S21,500 on the balance it owed on the June 2 purchase of computer equipment 08. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $5,47 in cash. The effective date of the policy was June 16. 09. June 16: A check in the amount of $6,500 was received for consulting revenue 10. June 16: Byte purchased a building and the land it is on for S107.000, to house its repair facilities and to stare computer equipment. The lot on which the building is located is valued at $17,000. The balance of the cost is to be allocated to the building. Byte made a cash down payment of $10,700 and executed mortgage for the balance. The morlyage is payable in eight equal annual installments beginning July 1. 11. June 17: Cash of $9.200 was paid for rent for Junc, July, August and September. Put the total amount inte the Prepaid Rent account. 12. June 17: Received a bill of $450 from the local newspaper for advertising 13. June 21: Accounts payable in the amount of $240 were paid. 14. June 21: A fax machine for the office was purchased for $825 cash. 15. June 21: Billed various miscellaneous local customers $4,500 lor consulting services performed, 16. June 22: Paid salaries of $885 to equipment operators for the week ending June 18 17. June 22: Received a bill for $1.115 from Computer Parts and Repair Co, for repairs to the computer equipment 18. June 22: Paid the advertising bill that was received on June 17. 19. June 23: Purchased office supplies for SS55 un credit. Record the purchase us an increase to the assels. 20. June 23: Cash in the amount of $3,605 was received on billings 21. June 28: Billed 56,120 to miscellaneous customers for services performed to June 25. 22. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 23. June 29: Cash in the amount of $5,799 was received for billings 24. June 29: Paid salaries of $885 to equipment operators for the week ending June 25. 25. June 30: Received a bill for the amount of 815 fm Oil and Gas 20. June 23: Cash in the amount of $3,605 was received on billings 21. June 28: Billed S6,120 to miscellaneous customers for services performed to June 25. 22. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 23. June 29: Cash in the amount of $5,799 was received for billings 24. June 29: Paid salaries of S885 to equipment operators for the week ending June 25 25. June 30: Received a bill for the amount of $815 from & Oil and Gas Co. 26, June 30: Paid a cash dividend of $0.23 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.] Adjusting Entries - Round to two decimal places. 27. The rent payment made on June 17 was for June, July August and September. Expense the amoun associated with one month's rent. 28. A physical inventory showed that only $225.00 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. Information relating to the prepaid insurance may he obtained from the transaction recorded on June 14 Expense the amount associated with one half month's insurance. 31. A 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 32. The fixed assets have estimated Liselul lives as follows: Building - 31.5 years Computer Equipment - 5.0 years Office Equipment - 7.0 years Use the straight-line method of depreciation. Manugement 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 $7,000. The ottice equipment has a scrap value of $450. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of 5531.00 are owed by Byte for three days, June 28 - 30. 34. The note payable relating to the June 2, and 10 transactions is a five-year note, with interest at the rate of 12 percent annually, Interest expense should be computed based on a 360 day year. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $112,000. On June 10, eight days later, $21,500 was repaid. Interest expense must be calculated on the $112,000 for eight days. In addition, interest expense on the $90,500 balance of the loan ($112,000 less $21.500 = $90,500) must be calculated for the 20 days remaining in the month of June. 35. Income taxes are to be computed at the rate of 25 percent 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 Statements through the Net Income Before Tax line. The worksheet contains all of the account and their balances which you can then transfer to the appropriate financial statement. Closing Entries 36. Close the revenue accounts. 37. Close the expense accounts 38. Close the income summary account. 39. Close the dividends account