Am I missing any journal entries? I can't seem to figure out if I'm missing any or if I forgot to add to certain entries. I feel like I need something from it to complete the depreciation of this question. Please, check over to see if I need certain parts and explain to me how I can use it for this depreciation question. Thanks!

Southgate Inc. Post-Closing Trial Balance April 30, 2015 Accounts receivable 1 Accounts payable ? Accumulated depreciation, store equipment Allowance for doubtful accounts Cash Common shares 3 Interest receivable 4_ Merchandise inventory 5 Notes receivable 4 Prepaid insurance 6 Retained earnings Store equipment? Utilities payable Totals Debit Credit 247,900 612,000 57,040 14,874 1,243,307 31,000 162 1,440,000 55,500 31,500 2,366,955 92,000 28,500 3,110,369 3,110,369 Date: May 1, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please write cheque #2008 to Bentley Inc. in payment of the May rent, $5,000. Charge 40% of the rent to 'Rent expense, selling space' and the balance to 'Rent expense, office space'. Thanks, Dallas Glynn Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 3, 2015 Southgate Inc. Invoice No.: 7008 7975 Franklin Place Credit Terms: 2/10, n/30 Toronto, Ontario 05V 5M7 Date: May 3, 2015 Receipt No.: 1335 Customer Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Rep: N/A PO No.: Verbal Customer: Weber Inc. 3626 Franklin Street Victoria, British Columbia N1Y 2R8 Rep: N/A Invoice No.: Verbal Qty Description Unit Price Total Unit Total Price $203 $324,800 Qty 1 1,600 Merchandise Inventory Description Store equipment (see 'Note' below) NOTE: All of the store equipment owned by Southgate Inc. was sold to Weber Inc. $35,200 $35,200 Sub- $324,800 Total: Freight: Total: $324,800 Total: $35,200 Paid: $35,200 Balance Due: $0 Courtland Corp. 11932 Elm Road Toronto, Ontario K1E 7A9 Date: May 10, 2015 Invoice No.: 1381 Credit Terms: n/15 Allarco Inc. 1594 Elm Road Victoria, British Columbia S4K 507 Rep: Dallas Glynn PO No.: Verbal Date: May 9, 2015 Customer: Invoice No.: 1270 Southgate Inc. Credit Terms: 1/5, n/15 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Qty Description Total Unit Price $2,000 $10,000 5 Qty Description Unit Total Price $79 $632,000 8,000 Merchandise Inventory Office furniture Estimated useful life : 10 years. Estimated residual value : N.A; will be donated to charity. (use the double-declining method calculated to the nearest whole month when depreciating this asset.) Sub- $632,000 Total: Freight: Total: $632,000 Sub- Total: $10,000 Courtland Corp. 11932 Elm Road Toronto, Ontario K1E 7A9 Date: May 11, 2015 Original Invoice No.: 1381 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 12, 2015 Account No.: 110 Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Qty Description Unit Total Price $2,000 $2,000 Cash Account payment. RE: Invoice 7008 1 Office furniture returned due to defects. $318,304 Cheques Total: $2,000 Total Deposits $318,304 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 15, 2015 Account No.: 111 X-cell Inc. 926 Franklin Trail Toronto, Ontario N5R 4K6 Date: May 13, 2015 From: Dallas Glynn To: Office Assistant Subject: Issuance of Shares Cash Please issue 12,000 shares at $2.75 per share. Cheques N/A (re: interest and principal regarding the note receivable) Thanks, Dallas Glynn Total Deposits $1,099 Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Date: May 16, 2015 Invoice No.: 7009 Credit Terms: 2/10, n/30 Customer Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Rep: N/A PO No.: Verbal Qty Description Date: May 15, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Unit Total Price $203 $1,624,000 8,000 Merchandise Inventory Employees earn monthly salaries and are paid bi-monthly. Please prepare a cheque (#2010) in payment of mid-month sales salaries, $38,000 and mid-month office salaries, $13,000. Sub- $1,624,000 Total: Freight: Total: $1,624,000 Thanks, Dallas Glynn Date: May 18, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Date: May 19, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please prepare cheque #2011 to pay dividends of $1.20 per share to shareholders of record on today's date. Please write cheque #2012 to Courtland Corp. to pay for the May 10 purchase regarding Invoice 1381. Thanks, Thanks, Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Date: May 20, 2015 Invoice No.: 7010 Credit Terms: 2/10, n/30 Customer: Segura Corporation 13939 Sesame Street Ottawa, Ontario Z2N 3P8 Rep: N/A PO No.: Verbal Qty Description Unit Price Total 4,000 Merchandise Inventory $203 $812,000 Date: May 20, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Sub- Total: $812,000 Please write cheque #2013 to Allarco Inc. to pay for the May 9 purchase. Freight: Total: $812,000 Thanks, Dallas Glynn Ludwig Inc 12709 57 Street Vancouver, British Columbia JON 4Y3 Date: May 21, 2015 Invoice No.: 1716 Credit Terms: 2/10, n/30 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Date: May 25, 2015 Account No.: 112 Qty Description Unit Total Price $79.50 $636,000 8,000 Merchandise Inventory Cash Account payment. RE: Invoice 7009 $1,591,520 Cheques Sub- Total: $636,000 Freight: Total: $636,000 Total Deposits $1,591,520 Date: May 26, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Date: May 26, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please write-off customer account belonging to Barton Corporation as it has been determined to be uncollectible. Please prepare a cheque (#2014) to pay for the April utilities accrued on April 30. Thanks, Dallas Glynn Thanks, Dallas Glynn Oppong Corporation 10105 Sesame Place Calgary, Alberta WOY 4D2 Date: May 29, 2015 Invoice No.: 1946 Credit Terms: 1/15, n/30 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Qty Description Date: May 27, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Unit Total Price $80 $400,000 5,000 Merchandise Inventory Please write cheque #2015 to Ludwig Inc. to pay for the May 21 invoice regarding Invoice 1716. Sub- Total: $400,000 Freight: Total: $400,000 Thanks, Dallas Glynn Date: May 31, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please prepare a cheque (#2016) in payment of month-end sales salaries, $38,000 and month-end office salaries, $13,000. Thanks, Dallas Glynn Sales ...... General Journal Page GJ2 Date Account/Explanation F Debit Credit 20/May Accounts Receivable, Segura Corporation AR 812,000 812,000 (sales) 20/May Accounts Payable, Allarco Inc............... AP 632,000 Cash 632,000 (purchase) 21/May Merchandise Inventory MI 636,000 Accounts Payable, Ludwig Inc.. ........ AP 636,000 (purchase) 25/May Cash 1,591,520 Sales Discounts 32,480 Accounts Receivable, Velor Inc............. AR 1,624,000 (deposit) 26/May Allowance for Doubtful Accounts 247,900 Accounts Receivable, Barton Corporation AR 247,900 (bad debt) 26/May Utilities Payable 28,500 Cash 28,500 (utilities) 27/May Accounts Payable, Ludwig Inc................ AP| 636,000 Cash 623,280 (sales) 29/May Merchandise Inventory........... MI 400,000 Accounts Payable, Oppong Corporation... AP 400,000 (purchase) 31/May Sales Salaries Expense 38,000 Office Salaries Expense .. . .. 13,000 Cash 51,000 (end month) orp... PPE General Journal Page Gj1 Date Account/Explanation F Debit Credit 1/May Rent expense, selling space. 2,000 Rent expense, office space 3,000 Cash 5,000 (rent) 3/May Cash 35,200 Accumulated Depreciation, Store Equipment 57,040 Store Equipment. 92,000 (sales) 3/May Accounts Receivable, Velor Inc. AR 324,800 Sales 324,800 (sales) 9/May Merchandise Inventory MI 632,000 Accounts Payable, Allarco Inc.......... 632,000 (purchase) 10/ May Office Furniture PPE 10,000 Accounts Payable, Courtland Corp. AP 10,000 (purchase) 11/May Accounts Payable, Courtland Corp. AP 2,000 Office Furniture 2.000 (return) 12/May Cash 318,304 Sales Discounts .... 6,496 Accounts Receivable, Velor Inc..... AR 324,800 (deposit) 13/May Cash 33,000 Common Shares..... 33,000 (shares issued) 15/May Cash 1,099 Interest Receivable 162 Notes Receivable. (cash received) 15/May Sales Salaries Expense 38,000 13,000 Cash 51,000 (mid-month) 16/May Accounts Receivable, Velor Inc. AR 1,624,000 Sales 1,624,000 (sales) 18/May Cash Dividends Declared...... 26,400 Cash 26,400 (dividends) 19/May Accounts Payable, Courtland Corp........... AP 8,000 Cash 8,000 (purchase) Unce Salaries cxpense............................. These are my journal entries, however, I feel like there are some parts missing. Would this also effect why my depreciations are wrong or are they not related? Please let me know what's missing and why my depreciations are wrong. Property, Plant and Equipment Subledger Cost Information Depreciation Desc. Purch. Date Depr. Method Cost Residual Life Accum. Depr. Bal., Depr. Exp, May, 2015 Accum. Depr. Bal., April 30, 2015 May 31, 2015 Store Equipment BFWD Jun 4, 2013 Double-Declining 92,000 12,000 5 5 7,040 19,200 19,200 Office Furniture BFWD May 10, 2015 Double-Declining| 8,000 | 0 | 10 | 0 ? ? Notes: 1. Calculated to the nearest whole month for partial periods. 2. For Double-Declining-Balance, depreciation is calculated for the fiscal year and then divided by the number of months the asset was used in that fiscal year to get the depreciation per month. Round final values to the nearest whole dollar. Southgate Inc. Post-Closing Trial Balance April 30, 2015 Accounts receivable 1 Accounts payable ? Accumulated depreciation, store equipment Allowance for doubtful accounts Cash Common shares 3 Interest receivable 4_ Merchandise inventory 5 Notes receivable 4 Prepaid insurance 6 Retained earnings Store equipment? Utilities payable Totals Debit Credit 247,900 612,000 57,040 14,874 1,243,307 31,000 162 1,440,000 55,500 31,500 2,366,955 92,000 28,500 3,110,369 3,110,369 Date: May 1, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please write cheque #2008 to Bentley Inc. in payment of the May rent, $5,000. Charge 40% of the rent to 'Rent expense, selling space' and the balance to 'Rent expense, office space'. Thanks, Dallas Glynn Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 3, 2015 Southgate Inc. Invoice No.: 7008 7975 Franklin Place Credit Terms: 2/10, n/30 Toronto, Ontario 05V 5M7 Date: May 3, 2015 Receipt No.: 1335 Customer Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Rep: N/A PO No.: Verbal Customer: Weber Inc. 3626 Franklin Street Victoria, British Columbia N1Y 2R8 Rep: N/A Invoice No.: Verbal Qty Description Unit Price Total Unit Total Price $203 $324,800 Qty 1 1,600 Merchandise Inventory Description Store equipment (see 'Note' below) NOTE: All of the store equipment owned by Southgate Inc. was sold to Weber Inc. $35,200 $35,200 Sub- $324,800 Total: Freight: Total: $324,800 Total: $35,200 Paid: $35,200 Balance Due: $0 Courtland Corp. 11932 Elm Road Toronto, Ontario K1E 7A9 Date: May 10, 2015 Invoice No.: 1381 Credit Terms: n/15 Allarco Inc. 1594 Elm Road Victoria, British Columbia S4K 507 Rep: Dallas Glynn PO No.: Verbal Date: May 9, 2015 Customer: Invoice No.: 1270 Southgate Inc. Credit Terms: 1/5, n/15 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Qty Description Total Unit Price $2,000 $10,000 5 Qty Description Unit Total Price $79 $632,000 8,000 Merchandise Inventory Office furniture Estimated useful life : 10 years. Estimated residual value : N.A; will be donated to charity. (use the double-declining method calculated to the nearest whole month when depreciating this asset.) Sub- $632,000 Total: Freight: Total: $632,000 Sub- Total: $10,000 Courtland Corp. 11932 Elm Road Toronto, Ontario K1E 7A9 Date: May 11, 2015 Original Invoice No.: 1381 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 12, 2015 Account No.: 110 Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Qty Description Unit Total Price $2,000 $2,000 Cash Account payment. RE: Invoice 7008 1 Office furniture returned due to defects. $318,304 Cheques Total: $2,000 Total Deposits $318,304 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Date: May 15, 2015 Account No.: 111 X-cell Inc. 926 Franklin Trail Toronto, Ontario N5R 4K6 Date: May 13, 2015 From: Dallas Glynn To: Office Assistant Subject: Issuance of Shares Cash Please issue 12,000 shares at $2.75 per share. Cheques N/A (re: interest and principal regarding the note receivable) Thanks, Dallas Glynn Total Deposits $1,099 Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Date: May 16, 2015 Invoice No.: 7009 Credit Terms: 2/10, n/30 Customer Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Rep: N/A PO No.: Verbal Qty Description Date: May 15, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Unit Total Price $203 $1,624,000 8,000 Merchandise Inventory Employees earn monthly salaries and are paid bi-monthly. Please prepare a cheque (#2010) in payment of mid-month sales salaries, $38,000 and mid-month office salaries, $13,000. Sub- $1,624,000 Total: Freight: Total: $1,624,000 Thanks, Dallas Glynn Date: May 18, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Date: May 19, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please prepare cheque #2011 to pay dividends of $1.20 per share to shareholders of record on today's date. Please write cheque #2012 to Courtland Corp. to pay for the May 10 purchase regarding Invoice 1381. Thanks, Thanks, Southgate Inc. 7975 Franklin Place Toronto, Ontario O5V 5M7 Date: May 20, 2015 Invoice No.: 7010 Credit Terms: 2/10, n/30 Customer: Segura Corporation 13939 Sesame Street Ottawa, Ontario Z2N 3P8 Rep: N/A PO No.: Verbal Qty Description Unit Price Total 4,000 Merchandise Inventory $203 $812,000 Date: May 20, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Sub- Total: $812,000 Please write cheque #2013 to Allarco Inc. to pay for the May 9 purchase. Freight: Total: $812,000 Thanks, Dallas Glynn Ludwig Inc 12709 57 Street Vancouver, British Columbia JON 4Y3 Date: May 21, 2015 Invoice No.: 1716 Credit Terms: 2/10, n/30 Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Velor Inc. 5445 26 Avenue Regina, Saskatchewan H3V 4W2 Date: May 25, 2015 Account No.: 112 Qty Description Unit Total Price $79.50 $636,000 8,000 Merchandise Inventory Cash Account payment. RE: Invoice 7009 $1,591,520 Cheques Sub- Total: $636,000 Freight: Total: $636,000 Total Deposits $1,591,520 Date: May 26, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Date: May 26, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please write-off customer account belonging to Barton Corporation as it has been determined to be uncollectible. Please prepare a cheque (#2014) to pay for the April utilities accrued on April 30. Thanks, Dallas Glynn Thanks, Dallas Glynn Oppong Corporation 10105 Sesame Place Calgary, Alberta WOY 4D2 Date: May 29, 2015 Invoice No.: 1946 Credit Terms: 1/15, n/30 Customer: Southgate Inc. 7975 Franklin Place Toronto, Ontario 05V 5M7 Rep: Dallas Glynn PO No.: Verbal Qty Description Date: May 27, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Unit Total Price $80 $400,000 5,000 Merchandise Inventory Please write cheque #2015 to Ludwig Inc. to pay for the May 21 invoice regarding Invoice 1716. Sub- Total: $400,000 Freight: Total: $400,000 Thanks, Dallas Glynn Date: May 31, 2015 From: Dallas Glynn To: Office Assistant Subject: Cash Disbursement Please prepare a cheque (#2016) in payment of month-end sales salaries, $38,000 and month-end office salaries, $13,000. Thanks, Dallas Glynn Sales ...... General Journal Page GJ2 Date Account/Explanation F Debit Credit 20/May Accounts Receivable, Segura Corporation AR 812,000 812,000 (sales) 20/May Accounts Payable, Allarco Inc............... AP 632,000 Cash 632,000 (purchase) 21/May Merchandise Inventory MI 636,000 Accounts Payable, Ludwig Inc.. ........ AP 636,000 (purchase) 25/May Cash 1,591,520 Sales Discounts 32,480 Accounts Receivable, Velor Inc............. AR 1,624,000 (deposit) 26/May Allowance for Doubtful Accounts 247,900 Accounts Receivable, Barton Corporation AR 247,900 (bad debt) 26/May Utilities Payable 28,500 Cash 28,500 (utilities) 27/May Accounts Payable, Ludwig Inc................ AP| 636,000 Cash 623,280 (sales) 29/May Merchandise Inventory........... MI 400,000 Accounts Payable, Oppong Corporation... AP 400,000 (purchase) 31/May Sales Salaries Expense 38,000 Office Salaries Expense .. . .. 13,000 Cash 51,000 (end month) orp... PPE General Journal Page Gj1 Date Account/Explanation F Debit Credit 1/May Rent expense, selling space. 2,000 Rent expense, office space 3,000 Cash 5,000 (rent) 3/May Cash 35,200 Accumulated Depreciation, Store Equipment 57,040 Store Equipment. 92,000 (sales) 3/May Accounts Receivable, Velor Inc. AR 324,800 Sales 324,800 (sales) 9/May Merchandise Inventory MI 632,000 Accounts Payable, Allarco Inc.......... 632,000 (purchase) 10/ May Office Furniture PPE 10,000 Accounts Payable, Courtland Corp. AP 10,000 (purchase) 11/May Accounts Payable, Courtland Corp. AP 2,000 Office Furniture 2.000 (return) 12/May Cash 318,304 Sales Discounts .... 6,496 Accounts Receivable, Velor Inc..... AR 324,800 (deposit) 13/May Cash 33,000 Common Shares..... 33,000 (shares issued) 15/May Cash 1,099 Interest Receivable 162 Notes Receivable. (cash received) 15/May Sales Salaries Expense 38,000 13,000 Cash 51,000 (mid-month) 16/May Accounts Receivable, Velor Inc. AR 1,624,000 Sales 1,624,000 (sales) 18/May Cash Dividends Declared...... 26,400 Cash 26,400 (dividends) 19/May Accounts Payable, Courtland Corp........... AP 8,000 Cash 8,000 (purchase) Unce Salaries cxpense............................. These are my journal entries, however, I feel like there are some parts missing. Would this also effect why my depreciations are wrong or are they not related? Please let me know what's missing and why my depreciations are wrong. Property, Plant and Equipment Subledger Cost Information Depreciation Desc. Purch. Date Depr. Method Cost Residual Life Accum. Depr. Bal., Depr. Exp, May, 2015 Accum. Depr. Bal., April 30, 2015 May 31, 2015 Store Equipment BFWD Jun 4, 2013 Double-Declining 92,000 12,000 5 5 7,040 19,200 19,200 Office Furniture BFWD May 10, 2015 Double-Declining| 8,000 | 0 | 10 | 0 ? ? Notes: 1. Calculated to the nearest whole month for partial periods. 2. For Double-Declining-Balance, depreciation is calculated for the fiscal year and then divided by the number of months the asset was used in that fiscal year to get the depreciation per month. Round final values to the nearest whole dollar