a) Prepare the appropriate adjusting entries on June 30, 2014. HINT: Where might you look to find information to prepare the adjusting entries? NOTE: The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will be available in the solution to Part 4.

PLEASE HELP ME DO THE ADJUSTING ENTRIES FOR THIS!!!! THESE ARE THE ONLY DETAILS I HAVE D:

General Journal Account/Explanation Page GJ5 F Debit Credit Date HERRERERERE Inter-Trode Corp.'s June journal entries have been posted to the general ledger for you as shown below. This is similar to how an accounting software package posts automatically F Debit 30.000 18.900 Cash Date Explanation 31/May Opening balance 1/Jun Issued shares 1/Jun Prepaid for insurance. 1/Jun Received payment for consulting in advance 4/Jun Paid for dinner with client 13/Jun Earned and received consulting revenue . 17/Jun Paid for dinner with client 25/Jun Paid cash for salaries 29/Jun Received customer payment 29/Jun Paid for repairs to building 30/Jun Paid bill for advertising expense 30/Jun Dividends Account No. 101 Credit Balance 83,000 113,000 2.400 110,600 129,500 46 129,454 129,790 37 129,753 9,000 120,753 125.233 400 124,833 600 124.233 1,560 122,673 GJ1 GJ1 GJ1 GJ1 GJ2 GJ2 GJ2 GJ3 GJ3 GJ4 GJ4 336 4,480 F Debit Accounts Receivable Date Explanation 31/May Opening balance 7/Jun Earned consulting revenue. 22/Jun Eamed consulting revenue ... 28/Jun Eamed consulting revenue 29/Jun Received customer payment. GJ2 GJ2 GJ3 GJ3 7,280 4,480 6,720 Account No. 106 Credit Balance 93,000 100,280 104.760 111,480 4,480 107.000 Prepaid Insurance Explanation Date 1/Jun F GJ1 Debit 2,400 Account No. 128 Credit Balance 2.400 Prepaid for insurance Computers Explanation Date 3/Jun F GJ1 Received computers Account No. 151 Credit Balance 18,000 Debit 18,000 Building Explanation F Debit Date 31/May Opening balance Account No. 173 Credit Balance 72,500 Accumulated Depreciation, Building Date Explanation 31/May Opening balance F Debit Account No. 174 Credit Balance 4.500 F F Debit Accounts Payable Date Explanation 31/May Opening balance 3/Jun Received computers 25/Jun Received bill for utilities expense 26/Jun Received bill for advertising expense. 30/Jun Paid bill for advertising expense GJ1 GJ3 GJ3 GJ4 Account No. 201 Credit Balance 61,000 18,000 79.000 500 79,500 600 80,100 79,500 600 Unearned Consulting Revenue Explanation Received payment for consulting in advance. Date 1/Jun Debit F GJ1 Account No. 230 Credit Balance 18,900 18,900 Share Capital Explanation F Debit Date 31/May Opening balance 1/Jun Issued shares Account No. 301 Credit Balance 56,500 30,000 86,500 GJ1 Dividends Explanation F Date 30/Jun Debit 1,560 Account No. 302 Credit Balance 1,560 Dividends GJ4 Retained Earnings Explanation Til F Debit Date 31/May Opening balance Account No. 318 Credit Balance 126,500 Debit Date 7/Jun 13/Jun 22/Jun 28/Jun Consulting Revenue Earned Explanation Earned consulting revenue Earned and received consulting revenue. Earned consulting revenue Earned consulting revenue F GJ2 GJ2 GJ2 GJ3 Account No. 403 Credit Balance 7,280 7,280 336 7,616 4,480 12,096 6,720 18,816 Salaries Expense Explanation F Date 25/Jun Debit 9,000 Account No. 622 Credit Balance 9,000 Paid cash for salaries.. GJ2 Date 26/Jun Advertising Expense Explanation Received bill for advertising expense. F GJ3 Debit 600 Account No. 655 Credit Balance 600 Date 4/Jun 17/Jun Food and Drinks Expense Explanation Paid for dinner with client Paid for dinner with client Account No. 668 Credit Balance 46 83 Debit 46 37 GJ1 GJ2 Repair Expense Explanation Date 29/Jun F GJ3 Debit 400 Account No. 684 Credit Balance 400 Paid for repairs to building Date 25/Jun Utilities Expense Explanation Received bill for utilities expense F GJ3 Debit 500 Account No. 690 Credit Balance 500 Inter-Trode Corp. Unadjusted Trial Balance June 30, 2014 Cash Accounts receivable Prepaid insurance Computers Building Accumulated depreciation, building. Accounts payable Unearned consulting revenue Share capital Dividends Retained earnings... Consulting revenue earned Salaries expense Advertising expense Food and drinks expense. Repair expense Utilities expense Totals Debit Credit 122,673 107,000 2,400 18,000 72,500 4,500 79,500 18,900 86,500 1,560 126,500 18,816 9,000 600 83 400 500 334,716 334,716 Page GJ2 F Credit Page Gj1 Debit Credit 30,000 30,000 F Debit 7,280 7.280 2,400 336 2,400 336 General Journal Date Account/Explanation 1/Jun Cash Share Capital Issued shares 1/Jun Prepaid Insurance Cash Prepaid for insurance 1/Jun Cash Uneamed Consulting Revenue Received payment for consulting in advance 3/Jun Computers Accounts Payable Received computers 4/Jun Food and Drinks Expense Cash Paid for dinner with client 18,900 18,900 General Journal Date Account/Explanation 7/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 13/Jun Cash Consulting Revenue Earned Earned and received consulting revenue 17/Jun Food and Drinks Expense Cash... Paid for dinner with client 22/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 25/Jun Salaries Expense Cash Paid cash for salaries 37 37 18,000 4,480 18,000 4,480 46 9,000 46 9,000 Page G13 Credit F Debit 500 Page GJA F Debit Credit 600 600 500 General Journal Date Account/Explanation 30/Jun Accounts Payable Cash Paid bill for advertising expense so/Jun Dividends Cash Dividends 600 1,560 600 1,560 General Journal Date Account/Explanation 25/Jun Utilities Expense Accounts Payable Received bill for utilities expense 26/Jun Advertising Expense Accounts Payable Received bill for advertising expense 28/Jun Accounts Receivable Consulting Revenue Eamed Earned consulting revenue 29/Jun Cash Accounts Receivable Received customer payment 29/Jun Repair Expense Cash Paid for repairs to building 6.720 6,720 4,480 4,480 400 400 Deposit sip Qune 1) X Purchase Order 5518 Date: June 1, 2014 PO No 5518 ABC CO 8408 71 Avenue Toronto, Ontario X3A 1E6 Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Vendor: Linda's Computers 12806 80 Street Toronto, Ontario V61 6G8 Date June 1, 2014 Account No.: 6582 Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Ship To: Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 601 Item No. Orderea Description Unit Price Total Cash COM687 1 $18,000 $18.000 Cheques (re: 6.000 shares issued today) Computers Estimated useful life 10 years Estimated residual value: $2.280 $30 000 Total Deposits $30.000 Sub- Total $18,000 X Receipt 7181 Inter-Office Memo 1 - Date: June 1, 2014 From: Hector Mendez To: Office Assistant Subject: Cash Disbursement Please write a cheque to BetaCo in the amount of $2.400. This will pay for insurance for the next 12 months Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Date June 29, 2014 Receipt No. 7181 Customer BeamerCo 2932 Exchange Road Toronto, Ontario S2U 227 Rep. Tracy Regis Thanks Hector Mendez Qty Description Balance forward 1 Invoice #7996 (on June 22, 2014) Unit Price Total $0 $4,480 $4,480 $ Total: $4,480 Paid: $4,480 Balance Due SO Receipt from Joseph's Diner Inter-Trode Corp. - 7070 24 Street Toronto, Ontario P2K 6C1 Invoice 7995 Date June 7, 2014 Invoice No 7995 Joseph's Diner 2416 Sesame Trail Toronto, Ontario 521-9398 Check # 168514 Server Ryan Table: 35 Date: June 4, 2014 : Time: 12:57 Customer: Beamerco 527 66 Avenue Toronto, Ontario P6Y 1W1 Rep: Bob Delgado PO NO Verbal 12.00 10.00 Qty Description 3 Draft Domestic 1 Fettucini alfredo 2 Pizza, hawaiian Total Unit Price $70 $7.280 24.00 Total: $46.00 Cash Received $46.00 Follow-up consultation to confirm proposed program specification per hour Thank you for dining with us! Sub Total: $7.280 Freight 0 Total: $7.2801 Receipt 7180 Toronto Public Ulies BH XI Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 601 Date June 13, 2014 Receipt No. 7180 Customer: Decker Co 4340 77 Avenue Toronto, Ontario N4V 304 Toronto Public Utilities Customer Name: Inter-Trode Corp 12689 Sesame Trail Account No. 818597 Toronto, Ontario Y7Y 3R6 Service Period. 01/Jun - 25/Jun Invoice Date: June 25, 2014 Previous Charges Previous balance forward $400 Payment on May 31 $-400 Total previous charges $01 Rep: Carter Stark Invoice No.: Verbal Qty Description Installation of new network component, per hour Unit Price Total $56 $336 $ Current Charges Water and sewage Natural Gas Electricity Total current charges $150 $150 5200 $500 Total $336 Paid: $336 Balance Due SO Amount Due: $500 Receipt from Harold's Diner X X - Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Invoice 7996 Date June 22, 2014 Invoice No.: 7996 Harold's Diner 5412 Franklin Place Toronto, Ontario 424-0030 Check #: 600450 Server Mary Table: 43 Date: June 17, 2014 Time: 12:57 Customer: BeamerCo 2932 Exchange Road Toronto, Ontario S2U 227 Rep: Tracy Regis PO No.: Verbal Qty Description Unit Total Price $56 54,480 80 Training on new computer software, per hour 1 Draft Domestic 5.00 2 Coffee 4.00 1 Club sandwich 8.00 2 Fettucini alfredo 20.00 Total: $37.00 Cash Received: $37.00 : Thank you for dining with us! Sub Total $4,480 Freight 0 Total: $4,480 -3 Inter-Onice Memo 3 Date: June 25, 2014 From: Hector Mendez . Office Assistant Subject: Cash Disbursement Please prepare a cheque for salaries owed to employees for the a period June 1 to June 25 Thanks, Hector Mendez Second Time Around Advertising Bill Second Time Around Advertising Customer Name Inter-Trode Cor 6755 32 Avenue Account No. 6692845 Toronto, Ontario J1W 3M3 Service Period: 01/Jun - 26/Jun Invoice Date: June 26, 2014 Previous Charges Previous balance forward $450 Payment on May 31 $-450 Total previous charges SO Current Charges TV advertising campaign Radio advertising campaign Print advertising campaign Total current charges $200 $200 $200 $600 Amount Due: $600 Invoice 7997 Inter-Trode Corp. 7070 24 Street Toronto, Ontario P2K 601 Date June 28, 2014 Invoice No. 7997 X Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Receipt 7181 Date June 29, 2014 Receipt No.: 7181 Customer: Southco 9128 Elm Crescent Toronto, Ontario K2A6D7 Rep: Ryan Player PO No. Verbal Customer BeamerCo 2932 Exchange Road Toronto, Ontario S2U 277 Rep: Tracy Regis Qty Description Unit Price Total $6.72 Qty Description Balance forward 1 Invoice #7996 (on June 22, 2014) Unit Price Total $0 $ $4,480 $4,480 96 Training on new computer software, per hour $70 $6.720 Total $6,720 Sub- : Freight 0 Total: $6,720 Total: $4,480 Paid: $4,480 Balance Due $0 X Inter-Office Memo 5 5 Date: June 30, 2014 From: Hector Mendez To: Office Assistant Subject: Cash Disbursement Inter-Office Memo 4 4 Date June 30, 2014 FromHector Mendez To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay dividends of $0.12 per share to shareholders of record on today's date Please prepare a cheque to pay the Second Time Around Advertising bill received on June 26 Thanks Hector Mendez Thanks Hector Mendez X Bob's Fix-11 14732 Franklin Place Toronto, Ontario VOL 7N9 Recept 1230 Date June 29, 2014 Receipt No. 1230 Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Receipt 7179 Date June 1, 2014 Receipt No. 7179 Customer: Eastco Customer: Inter-Trode Corp 7070 24 Street Toronto, Ontario P2K 6C1 Rep: Hector Mendez : Rep. Joseph Stiller 4777 74 Avenue Toronto, Ontario E4C 9D5 Unit Price Total Qty Description 1 Repairs to building Unit Price Total S400 $400 Qty Description 9 Ongoing consulting regarding security, per month. To begin Immediately and end February 28. 2015 $2,100 $18,900 Total $400 Paid: $400 Balance Due $0 Total: $18,900 Paid $18,900 Balance Due SO Inter-Trode Corp. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. Inter-Trode Corp. showed the following alphabetized post-closing trial balance at May 31, 2014. Account Balance Accounts payable 61,000 Accounts receivable 93,000 Accumulated depreciation, building. 4,500 Building. 72,500 Cash 83,000 Retained earnings 126,500 Share capital 56,500 Note: There were 7,000 shares issued and outstanding on May 31, 2014. Depreciation on the building is $1,200 per month. Inter-Trode Corp.'s salaries expense is a total of $500 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays)