Balance sheet help with- Current Assets, Plant Asssets, Liabilities and Equity

June 1	T. Nguyen, the owner, invested $158,000 cash, office equipment with a value of $19,500, and $89,000 of drafting equipment to launch the company.
June 2	The company purchased land worth $63,500 for an office by paying $26,600 cash and signing a note payable for $36,900.
June 2	The company purchased a portable building with $40,500 cash and moved it onto the land acquired on June 2.
June 2	The company paid $11,700 cash for the premium on a 15-month insurance policy.
June 7	The company completed and delivered a set of plans for a client and collected $17,800 cash.
June 12	The company purchased $37,400 of additional drafting equipment by paying $24,000 cash and signing a payable for $13,400.
June 14	The company completed $37,200 of engineering services for a client. This amount is to be received in 30 days.
June 15	The company purchased $2,600 of additional office equipment on credit.
June 17	The company completed engineering services for $27,800 on credit.
June 18	The company received a bill for rent of equipment that was used on a recently completed job. The $2,750 rent cost must be paid within 30 days.
June 20	The company collected $18,600 cash in partial payment from the client billed on June 14.
June 21	The company paid $2,000 cash for wages to a drafting assistant.
June 23	The company paid $2,600 cash to settle the account payable created on June 15.
June 24	The company paid $1,650 cash for repairs.
June 26	T. Nguyen withdrew $10,060 cash from the company for personal use.
June 28	The company paid $2,000 cash for wages to a drafting assistant.
June 30	The company paid $3,660 cash for advertisements on the web during June.

Descriptions of items that require adjusting entries on June 30, 2021, follow.

• a) The company has completed, but not yet billed, $17,600 of engineering services for a client.

• b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $2,300 salvage value, is $330 per month.

• c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $12,400 salvage value, is $1,900 per month.

• d) Straight-line depreciation on the building, assuming a 25-year life and a $1,500 salvage value, is $130 per month.

• e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1.

• f) Accrued interest on the long-term note payable is $190.

• g) The drafting assistant is paid $2,000 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end.