Can Someone Pls Help with 32,35,37?

I Cant seem to get it right.

A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit 011 01 Jun 01 Jun 01 | 1110 Cash 3100 Capital Stock Cash from Lauryn Cash from Lauryn 43,200.00 1 43,200.00 02 02 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip 3100 Capital Stock Supplies and computer equipment from 26,640.00 Supplies and computer equipment from 36,240.00 Supplies and computer equipment from Sam Roberto 0.001 62,880.00 03 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock 03 03 Cash, Computer and Office Supplies fre 3 9,600.00 Cash, Computer and Office Supplies frd 13,440.00 Cash, Computer and Office Supplies frd 768.00 Cash, Computer and Office Supplies from Courtney 53,808.00 145,000.00 04 04 04 Jun 02 Jun ol Jun 02 Jun 02 1311 Computer Equip. 1110 Cash 2202 Notes Payable Computer bought on notes payable Computer bought on notes payable Computer bought on notes payable 29,000.00 116,000.00 400.00 05 05 Jun 04 Jun 04 1211 Office Equip. 2 101 Accounts Payable Equipment bought on credit Equipment bought on credit 400.00 80.00 06 06 Jun 08 Jun 08 2 101 Accounts Payable 1 211 Office Equip. Unsatisfactory office equipment Unsatisfactory office equipment 80.00 07 Jun 101 Jun 10 2202 Notes Payable 1 110 Cash Byte paid the balance it owed on June 22,250.00 Byte paid the balance it owed on June 2 purchases of c 07 22,250.00 08 08 Jun 14 Jun 14 1130 Prepaid Insurance 1110 Cash A one year insurance policy covering it: 6,480.00 A one year insurance policy covering its computer equid 6,480.00 09/ 6,750.00 Jun 16 | Jun 16 1110 Cash Cash was received for consulting rever 4 100|Computer & Consulting Cash was received for consulting revenue 09] 6,750.00 10] 105,000.00 20,000.00 Jun 16 Jun 16 Jun 16 Jun 16 1510 Land 1411 Building Cost 1110 Cash 2201 Mortgage Payable Land and building purchased Land and building purchased Land and building purchased Land and building purchased 12,500.00 112,500.00 9,200.00 Jun 17 Jun 17 1140 Prepaid Rent 1 110 Cash paid prepaid rent paid prepaid rent 111 JUN 9,200.00 450.00 Jun 17 Jun 171 5030 Advertising Expense 2101 Accounts Payable Received bill for advertising Received bill for advertising 450.00 320.00 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash Accounts Payable Paid Accounts Payable Paid 320.00 - 850.00 14 14 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Fax machine purchased Fax machine purchased 850.00 4,400.00 15 15 Jun 211 Jun 21 1120 Accounts Receivable Billed Customers For Consulting Servic 4100|Computer & Consulting Billed Customers For Consulting Services 4,400.00 1 960.00 16 16 Jun 22 Jun 22 5020 Salary Expense 1110 Cash Paid salaries Paid salaries 960.00 1,165.00/ Jun 22] Jun 22 5040|Repairs & Maint. Expens Computer Parts and Repair Co. 2101 Accounts Payable Computer Parts and Repair Co. 17| 1,165.00 _181 | Jun 22 Jun 22 2101 Accounts Payable 1110|Cash Paid advertising bill Paid advertising bill 450.00/ | 18| 450.00 | 680.00 19 19 Jun 23/ Jun 23/ 1150/Office Supplies 2101|Accounts Payable Purchased office supplies Purchased office supplies 680.00 3,525.00 20/ 20/ Jun 23|| Jun 23/ 1110/Cash Cash from billings 1120|Accounts Receivable |Cash from billings 3,525.00 21| 5,280.00 Jun 28| Jun 28 1120|Accounts Receivable Services performed 4100|Computer & Consulting Services performed 5,280.00 22 22 Jun 29/ Jun 29/ 2101|Accounts Payable 1110 cash Paid Computer Parts and Repair Co. |Paid Computer Parts and Repair Co. | 1,165.00 | 1,165.00| 5,001.00 23/ 23/ Jun 29/ Jun 29/ 1110|Cash 1120|Accounts Receivable Cash from billings Cash from billings 5,001.00 24 | 960.00 Jun 29/ Jun 29/ 5020|Salary Expense 1110|Cash Paid Salaries Paid Salaries 24 960.00 1,015.00 25 25 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable O&G Oil and Gas Co. O&G Oil and Gas Co. L 1,015.00 999.30 26 26 Jun 30 Jun 30 3300 Dividends 1110 Cash Owner's Drawings Owner's Drawings 999.30 2.300.00 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent expense Rent expense 2,300.00 28 399.00 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Physical Inventory Physical Inventory 28 399.00 Dund to two decimal places. 29 Jun 30 29 Jun 30 386.72 5090 Round To Two Decimal Interest on Mortgage 2103 Interest Payable Round To Two Decimal Places 386.72 270.00 30 30 Jun 30 Jun 301 5100 Insurance Expense 1130 Prepaid Insurance Half Month's Insurance Expired Half Month's Insurance Expired R 270.00 5,750.00 31 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenue From Jun 28-30 4100|Computer & Consulting | Unbilled Revenue From Jun 28-30 5,750.00 3,591.16 Round to two decimal places. # 32 Not in Balance by $.009 32 Jun 30 5 110 Depreciation Expense Depreciation for one month Jun 301 1412 Accum. Depr.-Building Round To Two Decimal Places 14121 Accum Den Jun 30 1312 Accum. Depr.-Computer Round To Two Decimal Places Jun 301 1212 Accum. Depr.-Office Eq Round To Two Decimal Places 321 1.. 32 329.37 3,244.67 17.12 32V 576.00 33] 33 Jun 30 Jun 301 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Unpaid Salaries 576.00 Round to two decimal places. 34 Jun 30 34) Jun 30 934.33 5090 Round To Two Decimal Interest from Royce Computers 2103 Interest Payable Round To Two Decimal Places 934.33 35 2,075.25 Jun 301 Jun 30 5120 Income Tax Expense Income Tax 2106 Income Taxes Payable Income Tax 35 2,075.25 36 22,180.00 36 Jun 30 4100|Computer & Consulting Closing Revenue Accounts 3 400 Income Summary Closing Revenue Accounts 22.180.00 14,954.33 37 371 371 37) 371 37 371 37) 371 37 37 Jun 30 Jun 30 Jun 30 Jun 301 Jun 30 Jun 30 Jun 301 Jun 301 Jun 30 Jun 30 Jun 30 3400 Income Summary Closing Expense Accounts 5010 Rent Expense Closing Expense Accounts 5020 Salary Expense Closing Expense Accounts 5030 Advertising Expense Closing Expense Accounts 5040 Repairs & Maint. Expens Closing Expense Accounts 5050 Oil & Gas Expense Closing Expense Accounts 5080 Supplies Expense Closing Expense Accounts 5090 Interest Expense Closing Expense Accounts 5100|Insurance Expense Closing Expense Accounts 5110 Depreciation Expense Closing Expense Accounts 5120 Income Tax Expense Closing Expense Accounts 2,300.00 2,496.00 450.00 1,165.00 1,015.00 281.00 1,321.05 270.00 3,581.03 2,075.25 7,225.67 38 38 Jun 30 Jun 30 3400 Income Summary 3200 Retained Earnings Closing Income Summary Account Closing Income Summary Account 7,225.67 999.30 39 39) Jun 30 Jun 30 3200 Retained Earnings 3300 Dividends Closing Dividends Account Closing Dividends Account 999.30 Adjusting Entries Debit Credit 5,750.00 Unadjusted Trial Balance Debit Credit 39,581.70 1,154.00 6.480.00 9,200.00 680.00 1,938.00 270.00 2,300.00 399.00 Adjusted Trial Balance Debit Credit 39,581.70 6,904.00 6,210.00 6,900.00 281.00 1,938.00 17.12 194,680.00 3,244.67 20,000.00 329.37 105,000.00 1,695.00 194,680.00 17.12 - 3,244.67 Account Number Name 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 20,000.00 329.37 105,000.00 1,695.00 1,321.05 576.00 2,075.25 1,321.05 576.00 2,075.25 112,500.00 93,750.00 159,888.00 112,500.00 93,750.00 159,888.00 1 999.30 - 999.30 16,430.00 5,750.00 22,180.00 2,300.00 576.00 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 1,920.00 450.00 1,165.00 1,015.00 2,300.00 2.496.00 450.00 1,165.00 1,015.00 399.00 1,321.05 270.00 3,591.16 2,075.25 399.00 1,321.05 270.00 3,591.16 2.075.25 | 384,263.00 384,263.00 16,282.46 16.282.45 397,576.46 397.576.45 || TOTAL NET INCOME 32. The fixed assets have estimated useful lives as follows: Building - 31.5 years Computer Equipment - 5.0 years Office Equipment - 7.0 years Use the straight-line method of depreciation. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's scrap value is $500. The office equipment has a scrap value of $500. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of $576.00 are owed by Byte for three days, June 28 - 30. 34. The note payable relating to the June 2, and 10 transactions is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $116,000. On June 10, eight days later, $22,250 was repaid. Interest expense must be calculated on the $116,000 for eight days. In addition, interest expense on the $93,750 balance of the loan ($116,000 less $22,250 = $93,750) must be calculated for the 20 days remaining in the month of June.] 35. Income taxes are to be computed at the rate of 25 percent of net income before taxes. [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 36. Close the revenue accounts. 37. Close the expense accounts. 38. Close the income summary account. 39. Close the dividends account