help with the balance sheet?

Jenna Aracel opened a business called Aracel Engineering and recorded the following transactions in its first month of operations. Jun. 1 Jenna Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company in exchange for common stock. 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 $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 15-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 om 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, follow. a) The company has completed, but not yet billed. $6.000 of engineering services for a client. cing June. Descriptions of items that require adjusting entries on June 30, 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 mor 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- ARACEL ENGINEERING Balance Sheet June 30, 2019 ASSETS Current assets: Accounts receivable $ 35,000 2,800 Prepaid insurance Cash 22,945 0 $ 60,745 Total current assets Plant assets: 6,150 (100) 6,050 Office equipment Accumulated depreciation - Office equipment Office equipment, net Accumulated depreciation - Drafting equipment Drafting equipment Drafting equipment, net 1,300 (80,000) (78.700) 0 HONAN 0 (72,650) (11,905) $ LIABILITIES AND EQUITY Liabilities: $ 0 O O 0 0 Equity: 0 0 $ 0