for the Journal I already finished most of it I just need 32,36,37,38!!!!! Also have no clue how to do the worksheet plzzzz help!!! the adjusted trial balance and income statement and balance sheet

sorry about that! ok the first 2 pictures is the chart of accounts. after them are transactions 1-38. each transaction has to be put on the general journal. I already worked on them so i attached the pictures of what i worked on. i finished most and all i need help on are transactions 32,36,37,38! after that its the worksheet. it tells me to fill in the adjusted trial balance. (basically everything in yellow i have to fill in) i already attempted it but got it wrong so i need help plzz. is this more understandable?!

Building Blocks of Accounting .. A Financial Perspective Chart of Accounts Number Name Normal Balance 1110 Cash Debit 1120 Accounts Receivable Debit 1130 Prepaid Insurance Debit 1140 Prepaid Rent Debit 1150 Office Supplies Debit 1211 Office Equip Debit 1212 Accum. Depr.-Office Equip Credit 1311 Computer Equip Debit 1312 Accum. Depr.-Computer Equip Credit 1411 Building Debit 1412 Accum. Depr.-Building Credit 1510 Land Debit 2101 Accounts Payable Credit 2102 Advanced Payments Credit 2103 Interest Payable Credit 2105 Salaries Payable Credit 2106 Income Taxes Payable Credit 2201 Mortgage Payable Credit 2202 Notes Payable Credit 3100 Hudson Bloom, Capital Credit 3300 Hudson Bloom Withdrawals Debit 3 3400 Income Summary Credit 4100 Computer & Consulting Revenue Credit 5010 Rent Expense Debit 1 2 3 4 5010 5020 5030 5040 5050 5080 5090 5100 5110 Rent Expense Salary Expense Advertising Expense Repairs & Maint. Expense Oil & Gas Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Debit Debit Debit Debit Debit Debit Debit Debit Debit 5 6 7 8 -9 -0 ransaction Description of transaction June 1: Hudson Bloom invested $151,809.00 cash and computer equipment with a fair market 01. |value of $32,340.00 in his new business, Byte of Accounting. 02. June 1: Check # 5000 was used to purchased office equipment costing $609.00 from Office Express. The invoice number was 87417. 03. June 1: Check #5001 was used to purchased computer equipment costing $11,760.00 from Janna Rahim. The invoice number was 20117. 04. June 2: Check # 5002 was used to make a down payment of $34,000.00 on additional computer equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $170,000.00. A five-year note was executed by Byte for the balance. 05. June 4: Additional office equipment costing $600.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 06. June 8: Unsatisfactory office equipment costing $120.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 10: Check #5003 was used to make a S26,000.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer lanwinment for 5 ene nn from Cathleen Theffactividate the near Tom 1 OR 09. June 16: A check in the amount of $6,500.00 was received for services performed for Pitman Pictures. 10. June 16: Byte purchased a building and the land it is on for $119,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $19,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $11,900.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 11. June 17: Check # 5006 for $4,600.00 was paid for rent for June and July. 12. June 17: Received invoice number 26354 in the amount of $400.00 from the local newspaper for advertising. 13. June 21: Billed various miscellaneous local customers $4,900.00 for consulting services performed. 14. June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $875.00. The invoice number was 975-328. 15. June 21: Accounts payable in the amount of S480.00 were paid with Check # 5007. 16. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. 17. June 22: Received a bill for $1,215.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 18. June 22: Check # 5009 was used to pay salaries of $885.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 19. June 23: Cash in the amount of $3,925.00 was received on billings. 20. June 23: Purchased office supplies for $605.00 from Staples on account. The invoice number was 65498 21. June 28: Billed $6,120.00 to miscellaneous customers for services performed to June 25. 22. June 29: Cash in the amount of $5,799.00 was received for billings. 27 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check # 5011. 3 3 24. June 29: Check # 5012 was used to pay salaries of $885.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 0 1 25. June 30: Received a bill for the amount of $865.00 from O&G Oil and Gas Co. The invoice number was 784537. N 3 26. June 30: Check #5013 was used to pay for airline tickets of $2,300.00 to send the kids to Grandma Ellen for the July 4th holiday. 54 55 56 57 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 $247.00 worth of office supplies remained on hand as of June 30. 29. The annual interest rate on the mortgage payable was 7.50 percent. Interest expense for one- half month should be computed because the building and land were purchased and the liability incurred on June 16. 3 4 30. Record a journal entry to reflect that one half month's insurance has expired. 5 31. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $8,750 for the period of June 28-30. .6 57 58 59 70 71 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 $7,500. The office equipment has a scrap value of $300. The computer equipment has no scrap value. Calculate the depreciation for one month. 72 73 33. A review of the payroll records show that unpaid salaries in the amount of S531.00 are owed by Byte for three days, June 28 - 30. Iguore payroll taxes. 74 75 The more payable to Royce Computers transactIONS 04 and is a uve-year more, Win rerest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day 76 77 34. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was S136,000.00. On June 10, eight days later, $26,000.00 was repaid. Interest expense must be calculated on the $136,000.00 for eight days. In addition, interest expense on the $110,000.00 balance of the loan ($136,000.00 less $26,000.00 = $110,000.00) must be calculated for the 20 days remaining in the month of June.] 78 79 80 81 82 Closing Entries 35. Close the revenue accounts. 83 84 36. Close the expense accounts. 85 86 37. Close the income summary account. 87 88 38. Close the withdrawals account. 1 2 A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. 3 Transaction Account Credit Date Name Description Debit 4 5 6 7 8 01 01 01 Jun 01 Jun 01 Jun 01 1110 Cash investments made 1311 Computer Equip investments made 3100 Hudson Bloom, Capital investments made 151,809.00 32,340.00 184,149.00 609.00 02 02 Jun 01 Jun 01 1211 Office Equip 1110 Cash purchase of office equipment purchase of office equipment 609.00 11,760.00 03 03 Jun 01 Jun 01 1311 Computer Equip 1110 Cash purchase of computer equipment purchase of computer equipment 11.760.00 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 170,000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip 1110 Cash 2202 Notes Payable purchase of computer equipment purchase of computer equipment purchase of computer equipment 34.000.00 136,000.00 600.00 05 05 Jun 04 Jun 04 1211 Office Equip 2101 Accounts Payable purchase of office equipment purchase of office equipment 600.00 Transaction Account Date Debit Credit 06 06 Name 2101 Accounts Payable 1211 Office Equip Jun 08 Jun 08 120.00 Description purchase of office equipment purchase of office equipment 120.00 07 07 Jun 10 Jun 10 2202 Notes Payable 1110 Cash 26,000.00 payment of notes payable payment of notes payable 26.000.00 08 08 Jun 14 Jun 14 1130 Prepaid Insurance 1110 Cash 5,808.00 computer insurance computer insurance 5,808.00 09 09 Jun 16 Jun 16 1110 Cash computer consultancy revenue 4100 Computer & Consulting computer consultancy revenue 6,500.00 6,500.00 3 1 2 3 4 5 10 10 10 10 Jun 16 Jun 16 Jun 16 Jun 16 1510 Land 1411 Building 1110 Cash 2201 Mortgage Payable purchace of land & building purchace of land & building purchace of land & building purchace of land & building 19.000.00 100,000.00 11.900.00 107 100.00 Transact Account Date Name Description Debit Credit 11 11 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash 4,600.00 payment of rent payment of rent 4,600.00 12 12 Jun 17 Jun 17 5030 Advertising Expense 2101 Accounts Payable 400.00 advertising expense advertising expense 400.00 13 13 Jun 21 Jun 21 1120 Accounts Receivable consulting revenue 4100 Computer & Consulting consulting revenue 4,900.00 4,900.00 14 14 Jun 21 Jun 21 1211 Office Equip 1110 Cash purchase of fax machine purchase of fax machine 875.00 875.00 15 15 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash payment of accounts payable payment of accounts payable 480.00 480.00 Transactio Date Account Credit Name Description Debit 400.00 16 16 Jun 22 Jun 22 2101 Accounts Payable 1110 Cash payment of advertising expense payment of advertising expense 400.00 1.215.00 17 17 Jun 22 Jun 22 5040 Repairs & Maint. Expen computer repairing fee 2101 Accounts Payable computer repairing fee 1.215.00 18 18 Jun 22 Jun 22 5020 Salary Expense 1110 Cash 885.00 salary payment salary payment 885.00 19 19 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable receive payment receive payment 3.925.00 3.925.00 3 1 5 5 7 8 19 00 01 02 03 04 20 20 Jun 23 Jun 23 1150 Office Supplies 2101 Accounts Payable purchase of office supplies purchase of office supplies 605.00 605.00 Transactio Account Date Name Description Debit Credit 6,120.00 21 21 Jun 28 Jun 28 1120 Accounts Receivable record of revenue 4100 Computer & Consulting record of revenue 6,120.00 22 22 Jun 29 Jun 29 5,799.00 1110 Cash 1120 Accounts Receivable receive payment receive payment 5,799.00 23 23 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash 1.215.00 payment of computer repair payment of computer repair 1.215 00 3 4 5 6 7 18 19 20 21 22 23 24 25 126 127 12B 129 130 24 24 Jun 29 Jun 29 5020 Salary Expense 1110 Cash salary payment salary payment 885.00 885.00 25 25 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable Oil & gas expense Oil & gas expense 865.00 865.00 Transaction Account Credit Date Name Description Debit 26 26 Jun 30 Jun 30 3300 Hudson Bloom, Withdra withdrawals made 1110 Cash withdrawals made 2,300.00 2,300.00 27 27 Jun 30 Jun 30 2,300.00 5010 Rent Expense 1140 Prepaid Rent rent expense incurred rent expense incurred 2,300.00 28 28 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies 358.00 supplies expense incurred supplies expense incurred 358.00 1 5 6 7 7 8 19 30 11 42 43 44 45 46 147 148 149 150 151 152 153 154 155 29 29 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable interest became due interest became due 334 69 334.69 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance insurance expense incurred insurance expense incurred 242.00 242.00 Transacti Date Account Credit Name Description Debit 31 31 Jun 30 Jun 30 1120 Accounts Receivable unbilled revenue 4100 Computer & Consulting unbilled revenue 8,750.00 8,750.00 47,197.85 6 7 8 59 50 51 52 63 64 65 66 67 168 169 32 32 32 32 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense depreciation expense 1212 Accum. Depr.-Office Eq depreciation expense 1312 Accum, Depr.-Computer depreciation expense 1412 Accum. Depr.-Building depreciation expense 244.71 46,933 33 19.81 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable 531.00 unpaid salary unpaid salary 531.00 170 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable 1.096.00 interest became due interest became due 1.096.00 171 172 173 174 175 176 177 178 179 180 35 35 Jun 30 Jun 30 4100 Computer & Consulting transfer to revenue 3400 Income Summary transfer to revenue 26,270.00 26,270.00 Transaction Account Credit Date Name Description Debit 2,300.00 36 36 36 36 36 36 36 36 36 36 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 1 2 31 4 5 36 37 38 39 90 91 92 93 94 195 196 197 198 199 200 201 202 #36 Not in Balance by-$2,300.00 3400 Income Summary transfer to expense 5010 Rent Expense transfer to expense 5020 Salary Expense transfer to expense 5030 Advertising Expense transfer to expense 5040 Repairs & Maint. Expen transfer to expense 5050 Oil & Gas Expense transfer to expense 5080 Supplies Expense transfer to expense 5090 Interest Expense transfer to expense 5100 Insurance Expense transfer to expense 5110 Depreciation Expense transfer to expense 3400 Income Summary Transfer of net income to capital 3100 Hudson Bloom, Capital Transfer of net income to capital 37 37 Jun 30 Jun 30 38 38 Jun 30 Jun 30 3100 Hudson Bloom, Capital transfer of drawings to capital 3300 Hudson Bloom Withdra transfer of drawings to capital D E G Income Statement Debit Credit Balance Sheet Debit Credit Adjusted Trial Balance Debie Credit 66,316 00 1,296 00 5,808.00 4,600.00 605.00 1964 00 214, 10000 Account Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepard Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip 1212 Accum Dep 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 2201 Mortgage Payable 2202 Notes Payable 3100 Hudson Bloom Capital 3300 Hudson Bloom Withdrawals Unadjusted Trial Balance Debit Credit 66,316.00 0.00 1.296.00 0.00 5,808.00 0.00 4.600.00 0.00 605.00 0.00 1,954.00 0.00 0.00 0.00 214,100.00 000 0.00 0001 100 000.00 0.00 0.00 0.00 19,000.00 0.00 0.00 1,470.00 0.00 0.00 0.00 0.00 000 0.00 0.00 107 100 00 0.00 110,000.00 0.00 184, 149 00 2.300.00 0.00 Adjusting Entres Debit Credit 0.00 0.00 8.750.00 0.00 0.00 242.00 0.00 2.300.00 0.00 358 00 000 0.00 0.00 244 71 000 000 0.00 46.933 33 000 0.00 0.00 19 81 0.00 0.00 0.00 000 0.00 0.00 0.00 1430.69 0.00 531.00 0.00 0.00 000 0.00 000 000 0.00 100,000.00 19,000.00 1470.00 107 100.00 110.000.00 104 149.00 0.00 2.30000 3 8.750,00 0.00 17 520.00 0.00 2 3 1 3 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 6040 Repair & Maint Expre 5050 L Gas Expense 5000 Supplies Expense 5090 Interest Expense 5100 Ace Expense 5110 Depreciation Expense 0.00 0.001 1770,00 400.00 1.215.00 065.00 0.00 0 00 0.00 0.00 17520.00 000 0.00 0.00 000 0.00 0.00 0.001 0.00 0.00 000 2.300.00 53100 0.00 0.00 0.00 350.00 1436 69 242.00 471975 1.770 00 400.00 1215.00 366.00 0.00 0.00 0.00 0.00 0.00 0.00 000 1 368.00 143000 42.00 47219785 1.770.00 400.00 1 215.00 865.00 DURA 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint Expanse 5050 Ol & Gas Expense 5000 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Experte 1.770.00 40000 1215 00 865.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 531.00 0.00 0.00 0.00 358.00 1.430.69 242.00 47,197 85 0.00 0.00 000 0.00 0.00 0.00 0 00 0.00 358 00 1.430.00 242 00 47 19785 420.239.00 420 229.00 60,809 54 60 309.54 Total NET INCOME Balance