Add a new error number and new error message to the error table on the "Chart of Accounts" sheet that indicates that an account number is being used more than once in a journal entry.Have the error message appear if an account number is used more than once in any journal entry in the general journal and/or the adjusting journal.

Please put the formula in Column N in the sheets "General Journal" and "Adjusting Journal."

Description Jun 01 Jun 01 01 01 1110 Cash 3100 Capital Stock Jun 01 Jun 01 Jun 01 02 02 02 1110 Cash Shares to Jeremy 1311 Computer EquipmeShares to Jeremy 3100 Capital Stock Shares to Jeremy 28,000.00 37,000.00 Jun 01 Jun 01 Jun 01 Jun 01 03 03 03 03 1110 Cash 1211 Office Equipment 1110 Cash 3100 Capital Stock 53,750.00 15,000.00 1,250.00 Jun 05 Jun 05 04 04 1130 Prepaid Insurance Prepaid Insurance 1110 Cash Prepaid Insurance Jun 17 Jun 17 05 05 5000 Advertising Expens Owe Bill for Advertising 2101 Accounts Payabl Owe Bill for Advertising Jun 21 Jun 21 06 06 1121 Accounts ReceivablBilled Customers- Consulting 4200 Consulting Reve Billed Customers- Consulting Jun 22 Jun 22 07 07 2101 Accounts Payable Paid Advertising Bill of 6/17 1110 Cash Paid Advertising Bill of 6/17 08 Lauryn's Investment Lauryn's Investment Shares to Courtney Shares to Courtney Shares to Courtney Shares to Courtney 90,000.00 4,800.00 475.00 8,000.00 475.00 it Cr ed Name De bi Ac t un t co sa c Tr an Da te tio n General Journal 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 70,000.00 4,800.00 475.00 8,000.00 475.00 nc e 65,000.00 Ba la it t De bi Cr ed 90,000.00 90,000.00 (90,000.00) 28,000.00 37,000.00 (65,000.00) 53,750.00 15,000.00 1,250.00 (70,000.00) 4,800.00 (4,800.00) 475.00 (475.00) 8,000.00 (8,000.00) 475.00 (475.00) - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Description it Cr ed Name De bi Ac t un t co sa c Tr an Da te tio n Adjusting Journal Jun 30 Jun 30 301 301 1110 Cash Unrecorded Sales 4100 Computer RevenUnrecorded Sales 600.00 Jun 30 Jun 30 302 302 5100 Insurance Expense Expired Insurance 1130 Prepaid InsurancExpired Insurance 200.00 Jun 30 Jun 30 303 303 3300 Dividends 1110 Cash Jun 30 Jun 30 04 04 05 06 07 08 Record Dividend Record Dividend 5040 Salary Expense Unpaid Salaries Owed 2102 Salaries Payable Unpaid Salaries Owed 50.00 1,600.00 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 50.00 1,600.00 nc e 200.00 Ba la it t De bi Cr ed 600.00 600.00 (600.00) 200.00 (200.00) 50.00 (50.00) 1,600.00 (1,600.00) - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Number Name 1110 Cash 1121 Accounts Receivable 1130 Prepaid Insurance 1211 Office Equipment 1311 Computer Equipment 2101 Accounts Payable 2102 Salaries Payable 2105 Income Tax Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer Revenue 4200 Consulting Revenue 5000 Advertising Expense 5040 Salary Expense 5090 Interest Expense 5100 Insurance Expense 5120 Income Tax Expense Error # Debit Debit Debit Debit Debit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit 1 2 4 8 9 Message Debit and Credit on the Same Line Debits Before Credits Need an Account Number Round to Two Decimal Places Account # Used More Than Once Byte of Accounting Trial Balance As of June 22, 2017 Not in Balance 1110 Cash 1130 Prepaid Insurance 1211 Office Equipment 1311 Computer Equipment 2101 Accounts Payable 2105 Income Tax Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer Revenue 5090 Interest Expense 5100 Insurance Expense 5120 Income Tax Expense Total Debit Credit 167,725.00 4,800.00 15,000.00 37,000.00 224,525.00 TB_Balance 167,725.00 4,800.00 15,000.00 37,000.00 225,000.00 (225,000.00) 225,000.00 1.00 Byte of Accounting Worksheet As of June 30, 2017 Not in Balance 1110 Cash 1130 Prepaid Insurance 1211 Office Equipment 1311 Computer Equipment 2101 Accounts Payable 2105 Income Tax Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer Revenue 5090 Interest Expense 5100 Insurance Expense 5120 Income Tax Expense Total Net Income Balance Trial Balance Debit Credit 167,725.00 4,800.00 15,000.00 37,000.00 Adjusting Entries Adjusted Trial Balance Debit Credit Debit 550.00 168,275.00 200.00 4,600.00 15,000.00 37,000.00 225,000.00 50.00 50.00 600.00 200.00 224,525.00 225,000.00 800.00 200.00 800.00 225,125.00 Adjusted Trial Balance Credit Income Statement Debit Credit Balance Sheet Debit Credit 168,275.00 4,600.00 15,000.00 37,000.00 225,000.00 50.00 600.00 600.00 200.00 225,600.00 200.00 400.00 600.00 600.00 600.00 224,925.00 75.00 225,000.00 TB_Balance ADJ_Balance 167,725.00 550 4,800.00 -200 15,000.00 0 37,000.00 0 0 0 0 225,000.00 (225,000.00) 0 0 50 -600 0 200 0 225,000.00 (475.00) 0 225,000.00 WS_Balance 168,275.00 4,600.00 15,000.00 37,000.00 (225,000.00) 50.00 (600.00) 200.00 (475.00) VLOOKUP Taxable Income $ $ 8,925 $ 36,250 $ 87,850 $ 183,250 $ 398,350 $ 400,000 Rate Taxable Rate $ 7,000 $ 8,000 Name Peter Paul Mary First Last Amount 90000 10.00% 15.00% 25.00% 28.00% 33.00% 35.00% 39.60% Hours 10.00% 10.00% Rate Pay 10 $ 5.50 $ 55.00 20 $ 6.75 $ 135.00 30 $ 7.60 $ 228.00 Concatenation Peter Wolf $ 50.50 WolfPeter =B32&B31 Wolf ,Peter =B32&" ,"&B31 Peter Wolf you owe 50.5 =B31&" "&B32&" you owe "&B33 $50.50 =TEXT(B33,"$#,###.00") Peter Wolf you owe $50.50 =B31&" "&B32&" you owe "&TEXT(B33,"$#,###.00") AND OR Eggs 100.00% =OR(B48="Coffee",B47="Eggs") Milk 0.00% =AND(B48="Coffee",B47="Eggs") 90 50 40 180 $ 123 Err:509 Byte of Accounting Worksheet As of June 30, 2017 1110 Cash 1130 Prepaid Insurance 1211 Office Equipment 1311 Computer Equipment 2101 Accounts Payable 2105 Income Tax Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer Revenue 5090 Interest Expense 5100 Insurance Expense 5120 Income Tax Expense Total Net Income Balance 168,275.00 4,600.00 15,000.00 37,000.00 225,000.00 50.00 600.00 200.00 - Byte of Accounting Changes in Retained Earnings For the Period Ending June 30, 2017 Err:504 3200 Retained Earnings Net Income 3300 Dividends New Retained Earnings 240.00 240.00 50.00 190.00 160.00 Byte of Accounting Income Statement For the Period Ending June 30, 2017 Revenue: 4100 Computer Revenue $ 600.00 Expenses: 5090 Interest Expense 5100 Insurance Expense Total Expenses $ 200.00 Operating Income 5120 Income Tax Expense Net Income After Taxes 200.00 400.00 40% 160.00 $ 240.00 Byte of Accounting Balance Sheet As of June 30, 2017 Err:504 1110 Cash 1130 Prepaid Insurance 1211 Office Equipment 1311 Computer Equipment Total Assets 2101 Accounts Payable 2105 Income Tax Payable 2202 Notes Payable Total Liabilities Owner's Equity 3100 Capital Stock 3200 Retained Earnings $ 168,275.00 4,600.00 15,000.00 37,000.00 $ 224,875.00 160.00 160.00 $ 225,000.00 190.00 $ 225,190.00 Total Liabilities & Owner's Equity 225,350.00