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For the journal entry I don't believe I did it right, can you correct it? Jenna Aracel opened a business called Aracel Engineering and recorded

For the journal entry I don't believe I did it right, can you correct it?

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Jenna Aracel opened a business called Aracel Engineering and recorded the following transactions in its first month of operations Jun. 1Jenna Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment Jun. 2 The company purchased land worth $49,000 for an office by paying $6,300 cash and signing a long-term note payable for to launch the company in exchange for common stock. $42,700 Jun. 2 The company purchased a portable building with $55,000 cash and moved it onto the land acquired on June 2. Jun. 2 The company paid $3,000 cash for the premium on a 18-month insurance policy Jun. 7 The company completed and delivered a set of plans for a client and collected $6,200 cash Jun. 12 The company purchased $20,000 of additional drafting equipment by paying $9,500 cash and signing a long-term note payable for $10,500 Jun. 14 The company completed $14,000 of engineering services for a client. This amount is to be received in 30 days Jun. 15 The company purchased $1,150 of additional office equipment on credit. Jun. 17 The company completed engineering services for $22,000 on credit. Jun. 18 The company received a bill for rent of equipment that was used on a recently completed job. The $1,333 rent cost must be paid within 30 days Jun. 20 The company collected $7,000 cash in partial payment from the client billed on June 14 Jun. 21 The company paid $1,200 cash for wages to a drafting assistant Jun. 23 The company paid $1,150 cash to settle the account payable created on June 15 Jun. 24 The company paid $925 cash for minor maintenance of its drafting equipment. Jun. 26 The company paid $9,480 cash in dividends Jun. 28 The company paid $1,200 cash for wages to a drafting assistant. Jun. 30 The company paid $2,500 cash for advertisements on the web during June. Descriptions of items that require adjusting entries on June 30, 2017, follow. a) The company has completed, but not yet billed, $6,000 of engineering services for a client. b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $150 salvage value, is $100 per month c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $2,000 salvage value, is $1,300 per month d) Straight-line depreciation on the building, assuming a 25-year life and a $1,000 salvage value, is $180 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 $75 g) The drafting assistant is paid $1,200 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end

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