finish the general journal.. Most of them is finish just double check and finish the rest please and thank you.

C E 15 A B 1 Number Name 2 1110 Cash 3 1120 Accounts Receivable 4 1130 Prepaid Insurance 5 1140 Prepaid Rent 6 1150 Office Supplies 7 1211 Office Equip 1212 Accum. Depr.-Office Equip. 9 1311 Computer Equip. 10 1312 Accum. Depr.-Computer Equip 11 1411 Building Cost 12 1412 Accum. Depr. Building 13 1510 Land 14 2101 Accounts Payable 2102 Advanced Payments 16 2103 Interest Payable 17 2105 Salaries Payable 18 2106 Income Taxes Payable 19 2201 Mortgage Payable 20 2202 Notes Payable 21 3100 Capital Stock 22 3200 Retained Eamings 23 3300 Dividends 24 3400 Income Summary 25 4100 Computer & Consulting Revenue 26 5010 Rent Expense 27 5020 Salary Expense 28 5030 Advertising Expense 29 5040 Repairs & Maint Expense 30 5050 Ol & Gas Expense 31 5080 Supplies Expense 32 5090 Interest Expense 33 5100 Insurance Expense 34 5110 Depreciation Expense 35 5120 Income Tax Expense 36 37 38 39 40 41 42 43 Normal Balance Debit Debit Debi Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 45 FAQ Welcome Chart of Accounts Transactions 28 B saction Description of transaction 01. June 1: Byte of Accounting, Inc. issued 2,630 shares of its common stock to Jeremy after $25,920 in cash and computer equipment with a fair market value of $37,200 were received. 02. June 1: Byte of Accounting, Inc. issued 1,711 shares of its common stock after acquiring from Courtney $30,000 in cash, computer equipment with a fair market value of $10,080 and office equipment with a fair value of $984 03. June 1: Byte of Accounting, Inc. acquired $72,000 in cash from CARLOS FURTADO and issued 3,000 shares of its common stock 04. June 2: A down payment of $36,000 in cash was made on additional computer equipment that was purchased for $180,000. A five-year note was executed by Byte for the balance os. June 4. Additional office equipment costing $700 was purchased on credit from Discount Computer Corporation 06. June 8: Unsatisfactory office equipment costing $140 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte 07. June 10: Byte paid $27.500 on the balance it owed on the June 2 purchase of computer equipment 08. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $5,472 in cash. The effective date of the policy was June 16 09. June 16: Computer consultation revenue of S7.750 was received 10. June 16: Byte pun a building and and it is on for $143.000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $23,000. The balance of the cost is to be allocated to the building Byte made a cash down payment of $14,300 and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning July 1. 11. June 17: Cash of 53,400 was paid for rent for June and July. Put the total amount into the Prepaid Rent account FAQ Welcome Chart of Accounts Transactions General Journal Works 28 8. workbOOK Statistics Check Accessibility Smart Lookup Translate New Comment Comment conree Co- 12. June 17: Received a bill of $400 from the local newspaper for advertising 13. June 21: Billed various miscellaneous local customers 54,100 for consulting services performed 14. June 21: A fax machine for the office was purchased for $700 cash. 15. June 21: Accounts payable in the amount of $560 were paid. 16. June 22: Paid the advertising bill that was received on June 17 17. June 22: Received a bill for $1,165 from Computer Parts and Repair Co. for repairs to the computer equipment 18. June 22: Paid salaries of $885 to equipment operators for the week ending June 18. 19. June 23: Cash in the amount of $3,285 was received on billings 20 June 23: Purchased office supplies for $580 on credit. Record the purchase as an increase to the assets. 21. June 28: Billed 56,015 to miscellaneous customers for services performed to June 25 22. June 29: Cash in the amount of $5,699 was received for billings. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 24. June 29: Paid salaries of $885 to equipment operators for the week ending June 25 25. June 30: Received a bill for the amount of 5790 from O&G Oil and Gas Co. 26. June 30: Paid a cash dividend of 80.22 per share to the three shareholders of Byte. (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 FAQ Welcome Chart of Accounts Transactions General Journal Wo 28 Con A B Adjusting Entries - Round to two decimal places. 27. The rent payment made on June 17 was for June and July. Expense the amount associated with one month's rent 28. A physical inventory showed that only $236.00 worth of office supplies remained on hand as of June 30. 29. The annual interest rate on the mortgage payable was 8.25 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16 30. Information relating to the prepaid insurance may be obtained from the transaction recorded on June 14. Expense the amount associated with one half month's insurance. 31. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,375 for the period of June 28-30 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 building's scrap value is $8.500. The office equipment has a scrap value of $450. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of 5531 are owed by Byte for three days, June 28 - 30. 34. The note payable relating to the June 2, and 10 transactions is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year, (IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $144,000 On June 10, eight days later, 527,500 was repaid. Interest expense must be calculated on the $144,000 for eight days. In addition, interest expense on the 5116,500 balance of the loan FAQ Welcome Chart of Accounts Transactions General Journal Work 28 OILS BMS Scrap YASU, be compuc@quipments Do Scrip Yue. Cause we depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of $531 are owed by Byte for three days, June 28 - 30. 34. The note payable relating to the June 2, and 10 transactions is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year, [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $144,000. On June 10, eight days later, $27,500 was repaid. Interest expense must be calculated on the $144,000 for eight days. In addition, interest expense on the $116,500 balance of the loan ($144,000 less $27.500 = $116,500) must be calculated for the 20 days remaining in the month of June) 35. Income taxes are to be computed at the rate of 25 percent of net income before taxes [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tex line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement.) Closing Entries 36. Close the revenue accounts 37. Close the expense accounts 38. Close the income summary account 39. Close the dividends count FAQ Welcome Chart of Accounts Transactions General Journal We 28 G . D E A Byte of Accounting, Inc. General Joumal ou can celyenler data into the yellow filled cells action Account Date Name Description Debit Credit 01 01 01 Jun 01 Jun 01 Jun 01 11101Cash 1311 Computer Equilo 3100 Capital Stock Jeremy's Investment Jeremy's Investement Jeremy's Investment 25,920.00 37,200.00 63 120.00 02 02 02 02 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equlo 1211 Office Equip 3100 Capital Stock Courtney Courtney Courtney Courtney 30,000.00 10,080.00 984.00 41,064.00 03 03 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Carlos Furtado investment Carlos Furtado Investment 72,000.00 72.000.00 04 180,000.00 Jun 02 Jun 02 Sun 02 1311 Computer Equip 1110 Cash 2202 Notas Payable Purchase of computer equipement Purchase of computer equipement Purchase of computer equipement 04 36,000.00 144,000.00 05 05 Jun 04 Jun 04 1211 Office Equip 2101 Accounts Payable Purchase office equipment from disc Purchase office equipment from disc 700.00 700.00 06 06 Jun OR Jun 08 2101 Accounts Payable 1211 Office Equip Rotum office equipement discount Retum office equipement discount 140.00 140.00 07 07 Jun 10 Jun 10 2202 Notes Payable 1110 cash Payment computer equipment Payment computer equipment 27.500.00 27,500.00 Jun 14 Purchase insurance 5472.001 1130 Prepavi insurance SETT Welcome FAQ Chart of Accounts Transactions General Journal Worksheet 28 Date Accou Debit 08 08 Name 1130 Prepaid Insurance 1110 Cash Jun 14 Jun 14 Credit Description Purchase Insurance Purchase Insurance 5.472.00 5.472.0 09 09 Jun 16 Jun 16 1110 Cash computer consulation revenue 4100 Computer & Consulting computer consulation revenue 7.750.00 7.750.00 Jun 16 Jun 16 Jun 16 Jun 16 #10 Not in Balance by SM.00 Purchase Building Purchase Building Purchase Building Purchase Building 1411 Building Cost 1510 Land 2201 Mortgage Payable 1110 Cash 10 10 23,000.00 120,000.00 143,000.00 14,300.00 11 Jun 17 Jun 17 11 Prepaid Rent 1110 Cash Prepaid rent Prepaid rent 3,400.00 3,400,00 12 12 Jun 17 Jun 17 5030 Advertising Expense 2101 Accounts Payable Owne local newspaper for adversiting Owne local newspaper for adversiting 400.00 400 00 13 13 Jun 17 Jun 17 1120 Accounts Receivable 1110 Cash Bling to miscellaneous local customer Bling to miscellaneous local customers 4,100.00 Bal B 4,100.00 Jun 21 Jun 21 1211 Office Equip 1110 Cash 14 Purchase machine Purchase machine 700.00 700.00 5 6 15 15 Jun 21 Jun 21 FAQ 2101 Accounts Payable Payment computer equipment 1110 Cash Payment computer equipment Welcome A Chart of Accounts Transactions 560.00 560.00 General Journal 28 General Joumal Note: You can only one data in the yellowed selle Transaction Date Account 16 16 Jun 22 Jun 22 Name 2101 Accounts Payable 1110 Cash Description Pay advertising ba Pay advertising ba Debit Credit 475.00 475 17 17 Jun 22 Jun 22 5040 Repairs & Maint. Expen Repair to computer equipment 2101 Accounts Payable Repair to computer egulament 1. 165.00 3 1.165.C 18 18 Jun 23 Jun 23 5020 Salary Expense 1110 Cash Paid salary for the week ending une Paid salary for the week endinguna 885.00 885.00 1 2 3 14 25 36 37 38 199 100 101 19 19 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable Receive Cash Receive Cash 3.285.00 3.285.00 102 20 20 Jun 23 Jun 23 1150 Office Supplies 2101 Accounts Payable Purchase office Supply Purchase office supply 580.00 680.00 103 104 105 106 107 10B 21 21 Jun 28 Jun 28 1110 Cash Being to miscellaneous local customer 4100Computer & Consulting ang to miscellaneous local customers 6.015.00 109 6.015.00 22 22 Jun 29 Jun 29 1110 Cash 1120 Accounts Receivable 110 111 112 113 114 115 116 117 Casg wash received for beings Casg was received for beings 5.699.00 5.599.00 23 23 Jun 29 2101 Accounts Payable 1110 Cash 1.105 00 Payb to computer parts and repas Payb to computer parts and repar Chart of Accounts Transactions FAQ Welcome 14165.00 General Journal 28 General Journal te: You can only one data into the yellow filled calle ransaction Date Account 4 161 Debit Credit Name Description 5110 Depreciation Expense Depreciation for one month 1412 Accum. Depr.-Building Depreciation for one month 1312 Accum. Depr.-Computer Depreciation for one month 1212 Accum. Depr.-Office Eg Depreciation for one month 3,789.00 5020 Salary Expense 2105 Salaries Payable Ubpaid Ubpaid 531,00 531.00 5090 Interest Expense 2103 Interest Payable Interest for the note of the computer equipment Interest for the note of the computer equipment 32 Jun 30 162 32 Jun 30 163 32 Jun 30 164 32 Jun 30 165 166 33 Jun 30 167 33 Jun 30 168 169 170 171 34 Jun 30 172 34 Jun 30 173 174 175 176 35 Jun 30 35 Jun 30 178 179 180 181 36 182 183 184 185 186 37 187 188 189 190 191 192 177 5120 Income Tax Expense Income tax 2106 Income Taxes Payable income tax 194 195 196 FAQ Welcome Chart of Accounts Transactions General Journal 28 cil B C D E A Byte of Accounting, Inc. General Joumal : You can only the yellowed 2 3 4 ansaction Date Account Name Description Debit Credit 180 181 36 182 183 184 185 186 37 187 188 189 190 191 192 193 194 195 196 197 19838 199 200 201 202 203 204 205 200 207 208 209 210 211 212 213 216 215 FAQ Welcome Chart of Accounts Transactions General Journal 28 E177 B C E G 1 D A Byte of Accounting, Inc. General Joumal te: You can Bully and data to the yalew tihed cells Fransaction Account Date Name Description Debit Credit 120 121 122 123 24 24 Jun 29 Jun 29 5020 Salary Expense 1110 Cash Paid salary for the week anding june Paid salary for the week ending in 885.00 BAS c 124 126 Jun 30 Jun 30 5050 Ol & Gas Expense 1110 Cash Bing from O&Gol and Gas Co Bling from O&G Ol and Gas Co 790.00 790.00 Jun 30 Jun 30 3300 Didends 1110 cash Pay dividend Pay dividend 1.839.86 1 83986 137 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Expense for a month Expense for a month 2.000.00 2.000.00 125 25 127 25 128 129 130 131 26 132 26 133 134 135 136 27 27 138 139 140 141 28 142 28 143 144 145 146 29 147 29 148 149 150 151 30 152 30 153 154 155 156 31 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Office supplier at the end of the month Office supplier at the end of the month 236.00 236.00 Jun 30 Jun 30 5090 interest Expense 2103 Interest Payable Investment payment incun Investment payment incut 294.90 294.90 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Insurance expense Insurance expense 22390 223.90) Jun 10 1120 Accounts Recevable Welcome Unbied revenue recorded FAQ Chart of Accounts 5.375.00 Transactions General Journal 28 General Joumal Note: You can only enlar data into the yellow liked calle Date Transac saction Accoun Name Description Debit Credit 32 32 32 32 3,789,00 22 Not In Blonde by 5110 Depreciation Expense Depreciation for one month 1412 Accum. Depr.Building Depreciation for one month 1312 Accum. Depr.-Computer Depreciation for one month 1212 Accum. Depr. Office Eq Depreciation for one month Jun 30 Jun 30 Jun 30 Jun 30 33 33 Jun 30 Jun 30 5020 Salary Expense 2105 Salanes Payable Ubpaid Ubpaid 531.00 531.00 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest for the note of the computer equipment Interest for the note of the computer equipment 35 351 Jun 30 Jun 30 5120 Income Tax Expense Income tax 2106 Income Taxes Payable Income tax 36 37 FAQ Welcome A Byte of Accounting, Inc. General Journal You can only onder data into the yellow filled call vogue Date Debit Account Name Description Credit 37 38 39 B C 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 building's scrap value is $8,500. The office equipment has a scrap value of $450. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of $531 are owed by Byte for three days, June 28 - 30. 34. The note payable relating to the June 2, and 10 transactions is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year. (IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $144,000. On June 10, eight days later, $27,500 was repaid. Interest expense must be calculated on the $144,000 for eight days. In addition, interest expense on the $116,500 balance of the loan ($144,000 less $27,500 - $116,500) must be calculated for the 20 days remaining in the month of June.) 35. Income taxes are to be computed at the rate of 25 percent of net income before taxes. [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tax line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement Closing Entries 36. Close the revenue accounts. 37. Close the expense accounts 38. Close the income summary account. 39. Close the dividends account C D E Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Eamings 3300 Dividends 3400 Income Summary 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 50B0 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Normal Balance Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit