Hi I need help with Accounting 404 auditing case for Valley Publishing Company

F-1 VALLEY PUBLISHING COMPANY Building and Accumulated Depreciation 12/31/20x2 [Prepared by client] ACCOUNT 320 Voucher No. DESCRIPTION PER AUDIT 12/31/x1 ADDITIONS RETIREMENTS PER BOOKS 12/31/x2 Balance per audit, 20x1 9-17 Beck Construction Co. building per contract 2,878,000 2,878,000 Balance per books, 20x2 2,878,000 2,878,000 ACCOUNT 329 REF DESCRIPTION PER AUDIT 12/31/x1 ADDITIONS RETIREMENTS PER BOOKS 12/31/x2 Balance per audit, 20x1 JE 12-2 Depreciation Provision SL 40 Yr. for 3 months (17,988) ### Balance per books, 20x2 (17,988) ### F-2 VALLEY PUBLISHING COMPANY Printing Equipment and Accumulated Depreciation 12/31/20x2 [Prepared by client] ACCOUNT 330 Voucher No. DESCRIPTION Balance per audit, 20x1 10-5 PER AUDIT 12/31/x1 RETIREMENTS 1,886,840 Belmont Equipment, Inc. Rotary HI-SPEED Press Balance per books, 20x2 ADDITIONS 1,886,840 PER BOOKS 12/31/x2 1,886,840 1,275,000 1,275,000 1,275,000 3,161,840 ACCOUNT 339 REF DESCRIPTION Balance per audit, 20x1 JE 12-2 PER AUDIT 12/31/x1 (905,700) Depreciation Provision Balance per books, 20x2 ADDITIONS (905,700) RETIREMENTS PER BOOKS 12/31/x2 ### (126,217) ### (126,217) (1,031,917) F-3 VALLEY PUBLISHING COMPANY Furniture and Office Equipment and Accumulated Depreciation 12/31/20x2 [Prepared by client] ACCOUNT 340 Voucher No. DESCRIPTION Balance per audit, 20x1 9-20 PER AUDIT 12/31/x1 RETIREMENTS 110,240 Center City Office Supply Office Furniture, Sept 20 Balance per books, 20x2 ADDITIONS 110,240 PER BOOKS 12/31/x2 110,240 84,500 84,500 84,500 194,740 ACCOUNT 349 REF DESCRIPTION Balance per audit, 20x1 JE 12-2 PER AUDIT 12/31/x1 (52,600) Depreciation Provision Balance per books, 20x2 ADDITIONS (52,600) RETIREMENTS PER BOOKS 12/31/x2 ### (15,249) ### (15,249) (67,849) F-4 VALLEY PUBLISHING COMPANY Computer Equipment and Accumulated Depreciation 12/31/20x2 [Prepared by client] ACCOUNT 350 Voucher No. DESCRIPTION Balance per audit, 20x1 9-34 JE 12-15 PER AUDIT 12/31/x1 ADDITIONS RETIREMENTS 108,460 Universal Computer Stores 4 Computers with printers Sept 27 108,460 10,500 10,500 Write off computers scrapped and fully depreciated Balance per books, 20x2 108,460 PER BOOKS 12/31/x2 (12,650) ### (12,650) 106,310 RETIREMENTS PER BOOKS 12/31/x2 10,500 ACCOUNT 359 REF DESCRIPTION Balance per audit, 20x1 JE 12-2 Depreciation Provision JE 12-15 Write off computers scrapped and fully depreciated Balance per books, 20x2 PER AUDIT 12/31/x1 ADDITIONS (64,008) ### (28,428) (64,008) (28,428) ### 12,650 ### 12,650 (79,786) F-5 VALLEY PUBLISHING COMPANY #846 - Repairs & Maintenance 12/31/20x2 [Prepared by client] Voucher No. Various PAYEE Springfield Press Equipment Co. DESCRIPTION Contract repairs to equipment 12 payments @ 6,300 10-03 Morris Millwork-September 30, 20x2 Contract to prepare the new building for occupancy 10-19 Allen Sutton&Sons-October 10, 20x2 Contract for moving and installing equipment in new building Various Other small vouchers Balance per General Ledger, 12/31/x2 AMOUNT 75,600 273,410 98,175 7,925 455,110