Create a general journal.

26.	June 30: Paid a cash dividend of $0.16 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: Information relating to the prepaid insurance may be obtained from transaction #6. Record a journal entry to reflect that one half month's insurance has expired.
28.	June 30: The rent payment made in transaction # 14 was for June, July and August. Expense the amount associated with one month's rent.
29.	June 30: A physical inventory showed that only $191.00 worth of office supplies remained on hand as of June 30.
30.	June 30: The annual interest rate on the mortgage payable was 8.00 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16.