Create the general journals for these transactions:

6	June 6	Paid $12,000 wages owed to employees for work conducted in May.
7	June 7	Received a $5,000 rent payment for the full month of June (again tenants were late and should have paid on June 1).
8	June 8	Purchased property C with $220,000 cash.
9	June 9	Received $6,000 cash for consulting conducted in May.
10	June 10	Paid $500 for utilities that were invoiced in, and expensed in, May.
11	June 11	You have secured an advertising billboard over the freeway. The design of the billboard costs $1,000 (which you pay today), and the monthly advertising fee will be $4000 (payable monthly - and only recognized at end of each month). You will receive the advertising in June for free as part of the contract promotion.
12	June 12	You made an agreement with a web-developer to have your website redesigned. The cost will be $3000 and will be completed in August, payable on completion.
13	June 13	You performed real estate consulting services this week and invoiced the client $14,000.
14	June 14	Paid a $7,000 invoice for legal fees incurred on May 27.
15	June 15	You purchased, with cash, a new $55,000 SUV to get you around town (previously you walked or used public transport). The expense associated with this automobile will be recognized each year for five years, beginning after one year of the asset's life. (Account name AUTOMOBILES)
16	June 16	Received $5,000 cash today for the rental of your function hall associated with Property B for rental today June 16.
17	June 17	Purchased property D with $160,000 cash.
18	June 18	Purchased $1,000 office supplies for cash.
19	June 19	Purchased property E with $80,000 cash.
20	June 20	Received a $4,000 rent payment for the month of July.
21	June 21	Purchased a $350,000 building with $100,000 cash and a note to the seller for the remainder. The building is to be used as your office (i.e. you will not rent this). This will be recorded under PPE.
22	June 22	Paid $18,000 rent for a temporary office for July and August until your new building is ready (your parents kicked you (i.e. your office) out of their garage as they also bought a new car)
23	June 23	Congratulations! The Boston Real Estate Society awarded your company a $10,000 cash prize for excellence in services to the profession. We will need to include this as revenue. (For the purposes of this activity, lets account for it as miscellaneous revenue)
24	June 24	Received a $7,000 payment for a consulting job that will be performed in July.
25	June 25	Purchased property F with $155,000 cash.
26	June 26	Received a $7,500 rent payment for the month of July.
27	June 27	Performed $2,000 consulting services today and will prepare and send the invoice this week.
28	June 28	Received a $6,000 rent payment for the month of July.
29	June 29	Paid your monthly $5,000 radio advertising subscription for July advertising (which unfortunately increased to $5000 from $4500)
30	June 30	Prepaid the $4,000 billboard advertising for the month of July.
		Adjusting Entries
31	June 30	Recognize the June radio advertising incurred ($4,500).
32	June 30	Recognize your June TV advertising incurerd ($2,000) which you have not yet paid for.
33	June 30	Recognize the interest incurred on the note from transaction 2 for June, to be paid in July.
34	June 30	Recognize $20,000 of wages owed for June, that will be paid to employees early July.
35	June 30	Recognize the entire yearly depreciation on your computer equipment of $3,000.
36	June 30	Recognize the $15,000 rent revenue for June ($10,000 of which was prepaid in May).