Can someone tell me what errors I am making in my general journal

10) June 16: Byte purchased a building and the land it is on for $101,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $16,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $10,100.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance.

28) A physical inventory showed that only $202.00 worth of office supplies remained on hand as of June 30.

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 buildings scrap value is $500.00. The office equipment has a scrap value of $400.00. The computer equipment has no scrap value. Calculate the depreciation for one month.

36) Close the expense accounts

10)

Jun 16	1510	Land	Land and Building Purchased	101,000.00
Jun 16	1411	Building	Land and Building Purchased	16,000.00
Jun 16	1110	Cash	Land and Building Purchased		10,100.00
Jun 16	2201	Mortgage Payable	Land and Building Purchased		106,900.00

28)

Jun 30	5080	Supplies Expense	Physical Inventory	202.00
Jun 30	1150	Office Supplies	Physical Inventory		202.00

32)

Jun 30	5110	Depreciation Expense	Depreciation For One Month	3,656.99
Jun 30	1412	Accum. Depr.-Building	Depreciation For One Month		308.20
Jun 30	1312	Accum. Depr.-Computer Equip.	Depreciation For One Month		3,334.67
Jun 30	1212	Accum. Depr.-Office Equip.	Depreciation For One Month		14.12

36)

Jun 30	3400	Income Summary	Closing Expense Accounts	11,308.38
Jun 30	5020	Salary Expense	Closing Expense Accounts		1,670.00
Jun 30	5030	Advertising Expense	Closing Expense Accounts		275.00
Jun 30	5040	Repairs & Maint. Expense	Closing Expense Accounts		1,290.00
Jun 30	5010	Rent Expense	Closing Expense Accounts		1,700.00
Jun 30	5110	Depreciation Expense	Closing Expense Accounts		3,656.99
Jun 30	5090	Interest Expense	Closing Expense Accounts		1,268.39
Jun 30	5080	Supplies Expense	Closing Expense Accounts		202.00
Jun 30	5050	Oil & Gas Expense	Closing Expense Accounts		990.00
Jun 30	5100	Insurance Expense	Closing Expense Accounts		256.00