Been stuck on this accounting journal entries need help with this!

General Journal ou can only enter data into the yellow filled cells. Credit Date Name Account Description Debit Jun 01 Jun 02 Jun 03 Jun 04 Jun 05 Jun 06 Number Name Normal Balance Debit Debit Debit Debit Debit Debit Credit Debit Credit 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Debit Debit Debit Credit Debit 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 01. June 1: Lauryn, an investor, made an investment in Byte by purchasing 2,800 shares of its common stock paying $75,600.00 in cash. 02. June 1: Jeremy, an investor, made an investment in Byte by purchasing 1,980 shares of its common stock paying $39,150.00 in cash, and contributing to Byte computer equipment with a fair market value of $12,960 and office equipment with a fair value of $1,350. 03. June 1: an investor, made an investment in Byte by purchasing 2,620 shares of its common stock paying $28,620.00 in cash, and contributing to Byte computer equipment with a fair market value of $42,120. 04. June 2: Additional office equipment costing $4,100 was purchased on credit from Perez's Discount Computer Corporation, invoice number AB9865. 05. June 4: Check # 6001 for $27,000 was issued as a down payment for new computer equipment that cost $135,000 on invoice 827364 from Dell. A five-year note was executed by Byte for the balance. 06. June 4: Defective office equipment costing $820 was returned to Perez's Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 10: Check # 6002 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $5,136.00 and paid to Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 08. June 14: Check # 6003 was issued for $20,750 as a partial payment on the balance owed to Dell related to the purchase of computer equipment, invoice 827364. 09. June 16: A check in the amount of $6,250 was received for services performed for Pitman Pictures. 10. June 16: Byte purchased a building and the land it is on for $113,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $18,000.00. The balance of the cost is to be allocated to the building. Check # 6004 was used to make the down payment of $11,300.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 11. June 17: Accounts payable in the amount of $3,280.00 were paid with Check # 6005. 12. June 17: Billed various miscellaneous local customers $4,400 for consulting services performed. 13. June 21: Byte received invoice number 26354 in the amount of $375.00 from Fida Marketing Agency for advertising. 14. June 21: Received a bill for $1,140.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 15. June 21: Check # 6006 for $8,400.00 was prepaid for rent of the office space for June, July, August and September. Put the total amount into the Prepaid Rent account. 16. June 22: Check # 6007 was used to pay salaries of $2,505.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 16. June 22: Check # 6007 was used to pay salaries of $2,505.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 17. June 22: Check # 6008 was used to pay invoice number 26354, the advertising bill that was previously received from Fida Digital Marketing Agency. 18. June 22: Check # 6009 was used to purchase a scanning machine for the office from Sicre's Office Machines Express for $800.00. The invoice number was 975-328. 19. June 23: Purchased office supplies for $605.00 from Office Max on account. The invoice number was 65498. 20. June 23: Check # 6010 was used to pay invoice number 43254, the computer repair bill that was previously received from Computer Parts and Repair Co. 21. June 28: Billed various miscellaneous local customers $6,015 for consulting services performed 22. June 29: Received a bill for the amount of $990.00 from O&G Oil and Gas Co. The invoice number was 784537. 23. June 29: Byte received $5,699.00 from customers billed when work was completed. 23. June 29: Byte received $5,699.00 from customers billed when work was completed. 24. June 29: Check # 6011 was used to pay salaries of $2,505.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 25. June 30: Cash in the amount of $3,525 was received on billings. 26. June 30: Paid a cash dividend of $0.22 per share to the three shareholders of Byte, using Check # 6012 - 6014. (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 =ROUND(number,num_digits). 27. June 30: 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. 28. June 30: The rent payment made in transaction #15 was for June, July, August and September. Expense the amount associated with one month's rent. 29. June 30: A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,000 for the period of June 28-30. 30. June 30: Information relating to the prepaid insurance may be obtained from transaction #7. Record a journal entry to reflect that one half month's insurance has expired. 31. June 30: A physical inventory showed that only $247.00 worth of office supplies remained on hand as of June 30. 32. . June 30: The accountant has calculated the following depreciation expenses for the month: Building - $250.00 Computer Equipment - $3,168.00 Office Equipment - $60.48 33. June 30: A review of the payroll records show that unpaid salaries in the amount of $1,503.00 are owed to the employees of Byte for three days, June 28 - 30. 34. June 30: J. Collins, the Internal Auditor, indicated that $1,480.00 of the revenue recorded in June will not be earned until August. 35. June 30: The note payable in transaction #5 and transaction #8 is a five-year note, with interest at 12%. The June interest expense from this note is $869.67. June 30:Income taxes are to be computed at the rate of 25 percent of net income before taxes. 36. [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 accounts and their balances which you can then transfer to the appropriate financial statement.] Closing Entries 37. Close the revenue accounts. 38. Close the expense accounts. 39. Close the dividends account