During the month of hane 2023, the following (summary) transactions occurred (-Hint use the number of the trancaction as the date): 1. Superior issued 900 shares of its Common Stock for $21.000. 2. Superior purchased new butiness insurance costing $10.200 to cover lune 01, 2023 to My 31. 2024. This will be paid quarterly Superior pald the hrst quarter of $2.550. 3. Superior made the morteage payment- 5959.00 4. Superior sold an old computer that cost $850 for $550. (Depreciation on this computer was $85 ) 3. Superior made the mortyage payment-5989,00 4. Sugerior sold an old corputer that cont 5850 for 5550 . (Depreciution on this computer was 585 ] 5. Superior purchased merchandise combitine of 9,000 units at a $1.20 per unit on account. 6. Superior collected 542300 from customen on account. 7. Superior sold merchundise for $18,480. 1Cash - $12.20017,700 units superior used a Fifo Cost Flor 8. Superior reacdUired 400 of its Commn Shares payine 524 per share. 9. Superioe purchased supplies for $2,250an account. 10. Superior pald creditors on xccount 527890 11. Superior necelved 527,000 for services to be performed from 6/110/31/2 12. Superior performed services tarning 5112,500 . 156,300 war puld to Cint) 12. Superior dedared the quarterly cash dividend of 51.20 per share so be paid on 1 Y 31.2023. 14. Superior wrote off the account of a delinquent dient for 5500 . 15. Superior pald salaries and other operating expenses in the amount of S4025, (501arles are 539,200 ) Instructions: 1. Coex the Opening Tral Ralance inte your tle Post the balunces ime the Generd Ledyer Accounts. 2 Leumalize, the lune Transictions. 3. Pobft the lune Tranactions. Hint: Calculate the ending Aulances where needed. 4. Prepare a now Trial Balance as of June 30,2022 Adiustment Data: A Services ferformed by unblled-53,900. B One month of inurance has oxired. C Supples on hand total $2.150. D Accrue waries for $4.400 E. Superior estimates that 2N of the Accounts Arceliable mill be uncobectiln. H Uncarned Service Fervenue of 521.900 is Not earned yet. 9. Superior purchased supplies for $2.250 on xecount. 10. Superior paid creditors on xccount $27,800 11. Superior received $27,000 for services to be performed from 6/1/10/31/23. 12. Superior performed services earning $112,500, (\$8,300 was paid in Cah). 13. Superior declared the quarterly cash dividend of $1.20 per share to be paid on July 31.2023 14. Superior wrote off the account of a delinquent dient for $500. 15. Superior paid salaries and other operating expenses in the amount of $44.925. (5.aries are $39.200 ) Instructions: 1. Copy the Opening Trial Balance into your fle. Rost the balances into the General Ledger Accounts. 2 . Journalize the June Transactions 3. Post the June Trancactions. Hint Calculate the ending Balances where needed. 4. Prepare a new Trial Exlance as of June 30, 2023. Adjustment Data: A Services Performed by unblled-53,900. B One month of im Iynce has expired. - C Supples en hand total 52.150. D Accrue salaries for $4,400 f. Superiar estimates that 2% of the Accounts Receivable will be uncolicctlde. F Deprociation on the Bulding is done with Seralght tine. (100 years and $10000 wivage value) G Depreciation an the Equipment is done with Sunleht-line. (5 yean and 53.000 salvage value) H Unearned Service Revenue of $21.900 is Not earned yee. Imstructions: 5. Iournalize the adjusting entries (Round all anoures to Whole Deflars) 6. Rost the Adusticg Entries (Hint: Calchlate new bularkes where neceled) 7 Prepare an Adjusted Trial Ealance as of June 30, 2003. B. Lournalize the Closing Entries, (Hint: Use your Ad/usted Trul El ance for the accounts and balances) During the month of hane 2023, the following (summary) transactions occurred (-Hint use the number of the trancaction as the date): 1. Superior issued 900 shares of its Common Stock for $21.000. 2. Superior purchased new butiness insurance costing $10.200 to cover lune 01, 2023 to My 31. 2024. This will be paid quarterly Superior pald the hrst quarter of $2.550. 3. Superior made the morteage payment- 5959.00 4. Superior sold an old computer that cost $850 for $550. (Depreciation on this computer was $85 ) 3. Superior made the mortyage payment-5989,00 4. Sugerior sold an old corputer that cont 5850 for 5550 . (Depreciution on this computer was 585 ] 5. Superior purchased merchandise combitine of 9,000 units at a $1.20 per unit on account. 6. Superior collected 542300 from customen on account. 7. Superior sold merchundise for $18,480. 1Cash - $12.20017,700 units superior used a Fifo Cost Flor 8. Superior reacdUired 400 of its Commn Shares payine 524 per share. 9. Superioe purchased supplies for $2,250an account. 10. Superior pald creditors on xccount 527890 11. Superior necelved 527,000 for services to be performed from 6/110/31/2 12. Superior performed services tarning 5112,500 . 156,300 war puld to Cint) 12. Superior dedared the quarterly cash dividend of 51.20 per share so be paid on 1 Y 31.2023. 14. Superior wrote off the account of a delinquent dient for 5500 . 15. Superior pald salaries and other operating expenses in the amount of S4025, (501arles are 539,200 ) Instructions: 1. Coex the Opening Tral Ralance inte your tle Post the balunces ime the Generd Ledyer Accounts. 2 Leumalize, the lune Transictions. 3. Pobft the lune Tranactions. Hint: Calculate the ending Aulances where needed. 4. Prepare a now Trial Balance as of June 30,2022 Adiustment Data: A Services ferformed by unblled-53,900. B One month of inurance has oxired. C Supples on hand total $2.150. D Accrue waries for $4.400 E. Superior estimates that 2N of the Accounts Arceliable mill be uncobectiln. H Uncarned Service Fervenue of 521.900 is Not earned yet. 9. Superior purchased supplies for $2.250 on xecount. 10. Superior paid creditors on xccount $27,800 11. Superior received $27,000 for services to be performed from 6/1/10/31/23. 12. Superior performed services earning $112,500, (\$8,300 was paid in Cah). 13. Superior declared the quarterly cash dividend of $1.20 per share to be paid on July 31.2023 14. Superior wrote off the account of a delinquent dient for $500. 15. Superior paid salaries and other operating expenses in the amount of $44.925. (5.aries are $39.200 ) Instructions: 1. Copy the Opening Trial Balance into your fle. Rost the balances into the General Ledger Accounts. 2 . Journalize the June Transactions 3. Post the June Trancactions. Hint Calculate the ending Balances where needed. 4. Prepare a new Trial Exlance as of June 30, 2023. Adjustment Data: A Services Performed by unblled-53,900. B One month of im Iynce has expired. - C Supples en hand total 52.150. D Accrue salaries for $4,400 f. Superiar estimates that 2% of the Accounts Receivable will be uncolicctlde. F Deprociation on the Bulding is done with Seralght tine. (100 years and $10000 wivage value) G Depreciation an the Equipment is done with Sunleht-line. (5 yean and 53.000 salvage value) H Unearned Service Revenue of $21.900 is Not earned yee. Imstructions: 5. Iournalize the adjusting entries (Round all anoures to Whole Deflars) 6. Rost the Adusticg Entries (Hint: Calchlate new bularkes where neceled) 7 Prepare an Adjusted Trial Ealance as of June 30, 2003. B. Lournalize the Closing Entries, (Hint: Use your Ad/usted Trul El ance for the accounts and balances)