Descriptions of items that require adjusting entries on June 30, follow.

a) The company has completed, but not yet billed, $17,600 of services for a client.

b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $2,300 salvage value, is $330 per month.

c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $12,400 salvage value, is $1,900 per month.

d) Straight-line depreciation on the building, assuming a 25-year life and a $1,500 salvage value, is $130 per month.

e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1.

f) Accrued interest on the long-term note payable is $190.

g) The drafting assistant is paid $2,000 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end.

**Needing to create a journal entry. Please help!**

Than Nguyen opened a business called Nguyen Engineering and recorded the following transactions in its first month of operations. Jun. 1 Than Nguyen, the owner, invested $158,000 cash, office equipment with a value of $19,500, and $89,000 of drafting equipment to launch the company in exchange for common stock. Jun. 2 The company purchased land worth $63,500 for an office by paying $26,600 cash and signing a long-term note payable for $36,900. Jun. 2 The company purchased a portable building with $40,500 cash and moved it onto the land acquired on June 2. Jun. 2 The company paid $11,700 cash for the premium on a 15-month insurance policy. Jun. 7 The company provided services to a client and collected $17,800 cash. Jun. 12 The company purchased $37,400 of additional drafting equipment by paying $24,000 cash and signing a long-term note payable for $13,400. Jun. 14 The company completed $37,200 of services for a client. This amount is to be received in 30 days. Jun. 15 The company purchased $2,600 of additional office equipment on credit. Jun. 17 The company completed services for a customer for $27,800 on credit. Jun. 18 The company purchased $2,750 of TV advertising on credit. Jun. 20 The company collected $18,600 cash in partial payment from the client billed on June 14. Jun. 21 The company paid $2,000 cash for employee wages. Jun. 23 The company paid $2,600 cash to settle the account payable created on June 15. Jun. 24 The company paid $1,650 cash for repairs. Jun. 26 The company paid $10,060 cash in dividends. Jun. 28 The company paid $2,000 cash for employee wages. Jun. 30 The company paid $3,660 cash for advertisements on the web during June