Hi! Please help me with general entry #32, #33, #36, #38-#42. I have already completed the rest I just need help with those. Thank you!

\begin{tabular}{|c|c|} \hline 21. & June23:Purchasedofficesuppliesfor$875.00fromStaplesonaccount.Theinvoicenumberwas65498.Includedinthepurchasewas10unitsofSuperRouteProatacostof$51.00each. \\ \hline 22. & June 28: Billed \$5,805.00 to miscellaneous customers for services performed to June 25 . \\ \hline 23. & June 29: Cash in the amount of $5,500.00 was received for billings. \\ \hline 24. & June29:PaidthebillreceivedonJune22,fromComputerPartsandRepairsCowithCheck#5011. \\ \hline 25. & June29:Check#5012wasusedtopaysalariesof$935.00toequipmentoperatorsfortheweekendingJune25.Ignorepayrolltaxes. \\ \hline 26. & June30:Receivedabillfortheamountof$915.00fromO&GOilandGasCo.Theinvoicenumberwas784537. \\ \hline 27. & June30:Check#5013wasusedtopayforacashdividendof$0.20persharetoJeremy,ashareholderofByte. \\ \hline 28. & June30:Check#5014wasusedtopayforacashdividendof$0.20persharetoElizabethPerezashareholderofByte. \\ \hline 29. & June30:Check#5015wasusedtopayforacashdividendof$0.20persharetoCourtney,ashareholderofByte. \\ \hline & Adjusting Entries - Round to two decimal places. \\ \hline 30. & TherentpaymentmadeonJune17wasforJune,JulyandAugust.Expensetheamountassociatedwithonemonthsrent. \\ \hline 31. & Aphysicalinventoryshowedthatonly$369.00worthofgeneralofficesuppliesremainedonhandasofJune30.ThisdidnotincludeanyoftheSuperRoutePro.Therewere5unitsofSuperRouteProonhand.WeuseFIFOtodeterminethevaluationofthesupplies. \\ \hline 32. & Theannualinterestrateonthemortgagepayablewas8.75percent.Interestexpenseforone-halfmonthshouldbecomputedbecausethebuildingandlandwerepurchasedandtheliabilityincurredonJune16. \\ \hline 33. & Record a journal entry to reflect that one half month's insurance has expired. \\ \hline 34. & AreviewofBytesjobworksheetsshowthatthereareunbilledrevenuesintheamountof$19,000fortheperiodofJune28-30. \\ \hline 35. & TheBuildingandtheOfficeEquipmenthavethefollowingestimatedusefullives:Building-31.5yearsOfficeEquipment-7.0yearsManagementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thebuildingssalvagevalueis$8,000.00.Theofficeequipmenthasasalvagevalueof$300.00.Calculatethedepreciationforonemonthusingthestraight-linemethodofdepreciation. \\ \hline 36. & TheComputerEquipmenthasanestimatedusefullifeof5.00years.Managementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thecomputerequipmentsscrapvalueis$20,000.00.Calculatethedepreciationforonemonthusingthedoubledecliningmethodofdepreciation. \\ \hline 37. & Areviewofthepayrollrecordsshowthatunpaidsalariesintheamountof$561.00areowedbyByteforthreedays,June2830.Ignorepayrolltaxes. \\ \hline 38. & ThenotepayabletoRoyceComputers(transactions04and07)isafive-yearnote,withinterestattherateof12percentannually.Interestexpenseshouldbecomputedbasedona360dayyear.IMPORTANTNOTE:TheoriginalnoteonthecomputerequipmentpurchasedonJune2was$112,000.00.OnJune10,eightdayslater,$21,500.00wasrepaid.Interestexpensemustbecalculatedonthe$112,000.00foreightdays.Inaddition,interestexpenseonthe$90,500.00balanceoftheloan($112,000.00less$21,500.00=$90,500.00)mustbecalculatedforthe20daysremaininginthemonthofJune.] \\ \hline 39. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtoincreasescash. \\ \hline 40. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtodecreasescash. \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & - & \\ \hline & & & & & & Z \\ \hline & & & & & & \\ \hline & & & & & & 10 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & ot \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 6 \\ \hline & & & & & & 6 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 8 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 9 \\ \hline & & & & & & - \\ \hline & & & & & & \\ \hline & & & & & & 9 \\ \hline & & & & & & \\ \hline & & & & Dort & to\& un & \\ \hline & 000006L & & & ozth & 0 \& un & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & 0 uns & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & to\& uns & z \\ \hline & & & & & & \\ \hline 00 ISZ & & & & oglt & De uns & 11 \\ \hline & 00LSZ & & osuadx x3 sel|Idans & 080s & & Lv \\ \hline & & & & & & \\ \hline 00000z & & & & +0 & & \\ \hline & 00000Z & & & 0109 & & 0 \\ \hline & & & & & - & \\ \hline & & & ysegt & onter & D\& uns & 67 \\ \hline & OZ'E6 & & spup!n!a & 00 & of un & 6z \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline ansaction & Description of transaction \\ \hline 01. & June1:ByteofAccounting,Inc.received$32,110.70incashandcomputerequipmentwithafairmarketvalueof$46,515.50whenJeremypurchased2,620sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 02. & June1:ByteofAccounting,Inc.receivedcomputerequipmentwithafairmarketvalueof$13,204.40andofficeequipmentwithafairmarketvalueof$780.26whenCourtneypurchased466sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 03. & June1:ByteofAccounting,Inc.received$130,543.50incashwhenElizabethPerezpurchased4,350sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 04. & June2:Check#5002wasusedtomakeadownpaymentof$28,000.00onadditionalcomputerequipmentthatwaspurchasedfromRoyceComputers,invoicenumber76542.Thefullpriceofthecomputerwas$140,000.00.Afive-yearnotewasexecutedbyByteforthebalance. \\ \hline 05. & June4:Additionalofficeequipmentcosting$300.00waspurchasedoncreditfromDiscountComputerCorporation.Theinvoicenumberwas98432. \\ \hline 06. & June8:Unsatisfactoryofficeequipmentcosting$60.00frominvoicenumber98432wasreturnedtoDiscountComputerforcredittobeappliedagainsttheoutstandingbalanceowedbyByte. \\ \hline 07. & June10:Check#5003wasusedtomakea$21,500.00paymentreducingtheprincipalowedontheJune2purchaseofcomputerequipmentfromRoyceComputers. \\ \hline 08. & June10:Purchasedofficesuppliesfor$1,750.00fromStaplesonaccount.Theinvoicenumberwas61298.Includedinthepurchasewas10unitsofSuperRouteProatacostof$50.00each. \\ \hline 09. & June14:Check#5004wasusedtopurchaseaone-yearinsurancepolicycoveringitscomputerequipmentfor$4,968.00fromSethsInsurance.TheeffectivedateofthepolicywasJune16andtheinvoicenumberwas2387. \\ \hline 10. & June 10: Cnecks in the amount or $1,020.00 was recened ior services periormed ior casn \\ \hline 11. & June16:Bytepurchasedabuildingandthelanditisonfor$107,000.00tohouseitsrepairfacilitiesandtostorecomputerequipment.Thelotonwhichthebuildingislocatedisvaluedat$17,000.00.Thebalanceofthecostistobeallocatedtothebuilding.Check#5005wasusedtomakethedownpaymentof$10,700.00.AthirtyyearmortgagewithaninitialpaymentdueonAugust1st,wasestablishedforthebalance. \\ \hline 12. & June 1/: Cneck \# s000 lor $0,000.00 was para lor rent or me onte space for June, Juy and \\ \hline 13. & June17:Receivedinvoicenumber26354intheamountof$425.00fromthelocalnewspaperforadvertising. \\ \hline 14. & \\ \hline 15. & June21:Check#5007wasusedtopurchaseafaxmachinefortheofficefromOfficeMachinesExpressfor$800.00.Theinvoicenumberwas975328. \\ \hline 16. & June 21: Accounts payable in the amount of $240.00 were paid with Check \# 5008 . \\ \hline 17. & June 22: Check \# 5009 was used to pay the advertising bill that was received on June 17. \\ \hline 18. & June22:Receivedabillfor$1,165.00fromComputerPartsandRepairCo.forrepairstothecomputerequipment.Theinvoicenumberwas43254. \\ \hline 19. & June22:Check#5010wasusedtopaysalariesof$935.00toequipmentoperatorsfortheweekendingJune18.Ignorepayrolltaxes. \\ \hline 20. & on bi \\ \hline \end{tabular} 41. 42. 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.] 43. 44. 45. 46. Our CPA has informed us to estimate that 3.00% of Computer \& Consulting Revenue will be uncollectable. Closing Entries Close the revenue accounts. Close the expense accounts. Close the income summary account. Close the dividends account. Building Blocks of Accounting .. A Financial Perspective Chart of Accounts \begin{tabular}{|c|c|c|} \hline Number & Name & Normal Balance \\ \hline 1110 & Cash & Debit \\ \hline 1120 & Accounts Receivable & Debit \\ \hline 1121 & Allowance for Doubtful Accounts & Credit \\ \hline 1130 & Prepaid Insurance & Debit \\ \hline 1140 & Prepaid Rent & Debit \\ \hline 1150 & Office Supplies & Debit \\ \hline 1211 & Office Equip. & Debit \\ \hline 1212 & Accum. Depr.-Office Equip. & Credit \\ \hline 1311 & Computer Equip. & Debit \\ \hline 1312 & Accum. Depr.-Computer Equip. & Credit \\ \hline 1411 & Building & Debit \\ \hline 1412 & Accum. Depr.-Building & Credit \\ \hline 1510 & Land & Debit \\ \hline 2101 & Accounts Payable & Credit \\ \hline 2102 & Advanced Payments & Credit \\ \hline 2103 & Interest Payable & Credit \\ \hline 2105 & Salaries Payable & Credit \\ \hline 2106 & Income Taxes Payable & Credit \\ \hline 2201 & Mortgage Payable & Credit \\ \hline 2202 & Notes Payable & Credit \\ \hline 3100 & Capital Stock & Credit \\ \hline 3110 & Paid-in Capital in Excess of Par Value & Credit \\ \hline 3200 & Retained Earnings & Credit \\ \hline 3300 & Dividends & Debit \\ \hline 3400 & Income Summary & Credit \\ \hline 4100 & Computer \& Consulting Revenue & Credit \\ \hline 5010 & Rent Expense & Debit \\ \hline 5020 & Salary Expense & Debit \\ \hline 5030 & Advertising Expense & Debit \\ \hline 5040 & Repairs \& Maint. Expense & Debit \\ \hline 5050 & Oil \& Gas Expense & Debit \\ \hline 5080 & Supplies Expense & Debit \\ \hline 5090 & Interest Expense & Debit \\ \hline 5100 & Insurance Expense & Debit \\ \hline 5110 & Depreciation Expense & Debit \\ \hline 5120 & Bad Debt Expense & Debit \\ \hline 5130 & Bank Expense & Debit \\ \hline 5140 & Telephone Expense & Debit \\ \hline 5150 & Income Tax Expense & Debit \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline 21. & June23:Purchasedofficesuppliesfor$875.00fromStaplesonaccount.Theinvoicenumberwas65498.Includedinthepurchasewas10unitsofSuperRouteProatacostof$51.00each. \\ \hline 22. & June 28: Billed \$5,805.00 to miscellaneous customers for services performed to June 25 . \\ \hline 23. & June 29: Cash in the amount of $5,500.00 was received for billings. \\ \hline 24. & June29:PaidthebillreceivedonJune22,fromComputerPartsandRepairsCowithCheck#5011. \\ \hline 25. & June29:Check#5012wasusedtopaysalariesof$935.00toequipmentoperatorsfortheweekendingJune25.Ignorepayrolltaxes. \\ \hline 26. & June30:Receivedabillfortheamountof$915.00fromO&GOilandGasCo.Theinvoicenumberwas784537. \\ \hline 27. & June30:Check#5013wasusedtopayforacashdividendof$0.20persharetoJeremy,ashareholderofByte. \\ \hline 28. & June30:Check#5014wasusedtopayforacashdividendof$0.20persharetoElizabethPerezashareholderofByte. \\ \hline 29. & June30:Check#5015wasusedtopayforacashdividendof$0.20persharetoCourtney,ashareholderofByte. \\ \hline & Adjusting Entries - Round to two decimal places. \\ \hline 30. & TherentpaymentmadeonJune17wasforJune,JulyandAugust.Expensetheamountassociatedwithonemonthsrent. \\ \hline 31. & Aphysicalinventoryshowedthatonly$369.00worthofgeneralofficesuppliesremainedonhandasofJune30.ThisdidnotincludeanyoftheSuperRoutePro.Therewere5unitsofSuperRouteProonhand.WeuseFIFOtodeterminethevaluationofthesupplies. \\ \hline 32. & Theannualinterestrateonthemortgagepayablewas8.75percent.Interestexpenseforone-halfmonthshouldbecomputedbecausethebuildingandlandwerepurchasedandtheliabilityincurredonJune16. \\ \hline 33. & Record a journal entry to reflect that one half month's insurance has expired. \\ \hline 34. & AreviewofBytesjobworksheetsshowthatthereareunbilledrevenuesintheamountof$19,000fortheperiodofJune28-30. \\ \hline 35. & TheBuildingandtheOfficeEquipmenthavethefollowingestimatedusefullives:Building-31.5yearsOfficeEquipment-7.0yearsManagementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thebuildingssalvagevalueis$8,000.00.Theofficeequipmenthasasalvagevalueof$300.00.Calculatethedepreciationforonemonthusingthestraight-linemethodofdepreciation. \\ \hline 36. & TheComputerEquipmenthasanestimatedusefullifeof5.00years.Managementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thecomputerequipmentsscrapvalueis$20,000.00.Calculatethedepreciationforonemonthusingthedoubledecliningmethodofdepreciation. \\ \hline 37. & Areviewofthepayrollrecordsshowthatunpaidsalariesintheamountof$561.00areowedbyByteforthreedays,June2830.Ignorepayrolltaxes. \\ \hline 38. & ThenotepayabletoRoyceComputers(transactions04and07)isafive-yearnote,withinterestattherateof12percentannually.Interestexpenseshouldbecomputedbasedona360dayyear.IMPORTANTNOTE:TheoriginalnoteonthecomputerequipmentpurchasedonJune2was$112,000.00.OnJune10,eightdayslater,$21,500.00wasrepaid.Interestexpensemustbecalculatedonthe$112,000.00foreightdays.Inaddition,interestexpenseonthe$90,500.00balanceoftheloan($112,000.00less$21,500.00=$90,500.00)mustbecalculatedforthe20daysremaininginthemonthofJune.] \\ \hline 39. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtoincreasescash. \\ \hline 40. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtodecreasescash. \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & - & \\ \hline & & & & & & Z \\ \hline & & & & & & \\ \hline & & & & & & 10 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & ot \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 6 \\ \hline & & & & & & 6 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 8 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & 9 \\ \hline & & & & & & - \\ \hline & & & & & & \\ \hline & & & & & & 9 \\ \hline & & & & & & \\ \hline & & & & Dort & to\& un & \\ \hline & 000006L & & & ozth & 0 \& un & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & 0 uns & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & to\& uns & z \\ \hline & & & & & & \\ \hline 00 ISZ & & & & oglt & De uns & 11 \\ \hline & 00LSZ & & osuadx x3 sel|Idans & 080s & & Lv \\ \hline & & & & & & \\ \hline 00000z & & & & +0 & & \\ \hline & 00000Z & & & 0109 & & 0 \\ \hline & & & & & - & \\ \hline & & & ysegt & onter & D\& uns & 67 \\ \hline & OZ'E6 & & spup!n!a & 00 & of un & 6z \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline ansaction & Description of transaction \\ \hline 01. & June1:ByteofAccounting,Inc.received$32,110.70incashandcomputerequipmentwithafairmarketvalueof$46,515.50whenJeremypurchased2,620sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 02. & June1:ByteofAccounting,Inc.receivedcomputerequipmentwithafairmarketvalueof$13,204.40andofficeequipmentwithafairmarketvalueof$780.26whenCourtneypurchased466sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 03. & June1:ByteofAccounting,Inc.received$130,543.50incashwhenElizabethPerezpurchased4,350sharesofitscommonstock.Theparvalueofthecommonstockwas$0.01pershare. \\ \hline 04. & June2:Check#5002wasusedtomakeadownpaymentof$28,000.00onadditionalcomputerequipmentthatwaspurchasedfromRoyceComputers,invoicenumber76542.Thefullpriceofthecomputerwas$140,000.00.Afive-yearnotewasexecutedbyByteforthebalance. \\ \hline 05. & June4:Additionalofficeequipmentcosting$300.00waspurchasedoncreditfromDiscountComputerCorporation.Theinvoicenumberwas98432. \\ \hline 06. & June8:Unsatisfactoryofficeequipmentcosting$60.00frominvoicenumber98432wasreturnedtoDiscountComputerforcredittobeappliedagainsttheoutstandingbalanceowedbyByte. \\ \hline 07. & June10:Check#5003wasusedtomakea$21,500.00paymentreducingtheprincipalowedontheJune2purchaseofcomputerequipmentfromRoyceComputers. \\ \hline 08. & June10:Purchasedofficesuppliesfor$1,750.00fromStaplesonaccount.Theinvoicenumberwas61298.Includedinthepurchasewas10unitsofSuperRouteProatacostof$50.00each. \\ \hline 09. & June14:Check#5004wasusedtopurchaseaone-yearinsurancepolicycoveringitscomputerequipmentfor$4,968.00fromSethsInsurance.TheeffectivedateofthepolicywasJune16andtheinvoicenumberwas2387. \\ \hline 10. & June 10: Cnecks in the amount or $1,020.00 was recened ior services periormed ior casn \\ \hline 11. & June16:Bytepurchasedabuildingandthelanditisonfor$107,000.00tohouseitsrepairfacilitiesandtostorecomputerequipment.Thelotonwhichthebuildingislocatedisvaluedat$17,000.00.Thebalanceofthecostistobeallocatedtothebuilding.Check#5005wasusedtomakethedownpaymentof$10,700.00.AthirtyyearmortgagewithaninitialpaymentdueonAugust1st,wasestablishedforthebalance. \\ \hline 12. & June 1/: Cneck \# s000 lor $0,000.00 was para lor rent or me onte space for June, Juy and \\ \hline 13. & June17:Receivedinvoicenumber26354intheamountof$425.00fromthelocalnewspaperforadvertising. \\ \hline 14. & \\ \hline 15. & June21:Check#5007wasusedtopurchaseafaxmachinefortheofficefromOfficeMachinesExpressfor$800.00.Theinvoicenumberwas975328. \\ \hline 16. & June 21: Accounts payable in the amount of $240.00 were paid with Check \# 5008 . \\ \hline 17. & June 22: Check \# 5009 was used to pay the advertising bill that was received on June 17. \\ \hline 18. & June22:Receivedabillfor$1,165.00fromComputerPartsandRepairCo.forrepairstothecomputerequipment.Theinvoicenumberwas43254. \\ \hline 19. & June22:Check#5010wasusedtopaysalariesof$935.00toequipmentoperatorsfortheweekendingJune18.Ignorepayrolltaxes. \\ \hline 20. & on bi \\ \hline \end{tabular} 41. 42. 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.] 43. 44. 45. 46. Our CPA has informed us to estimate that 3.00% of Computer \& Consulting Revenue will be uncollectable. Closing Entries Close the revenue accounts. Close the expense accounts. Close the income summary account. Close the dividends account. Building Blocks of Accounting .. A Financial Perspective Chart of Accounts \begin{tabular}{|c|c|c|} \hline Number & Name & Normal Balance \\ \hline 1110 & Cash & Debit \\ \hline 1120 & Accounts Receivable & Debit \\ \hline 1121 & Allowance for Doubtful Accounts & Credit \\ \hline 1130 & Prepaid Insurance & Debit \\ \hline 1140 & Prepaid Rent & Debit \\ \hline 1150 & Office Supplies & Debit \\ \hline 1211 & Office Equip. & Debit \\ \hline 1212 & Accum. Depr.-Office Equip. & Credit \\ \hline 1311 & Computer Equip. & Debit \\ \hline 1312 & Accum. Depr.-Computer Equip. & Credit \\ \hline 1411 & Building & Debit \\ \hline 1412 & Accum. Depr.-Building & Credit \\ \hline 1510 & Land & Debit \\ \hline 2101 & Accounts Payable & Credit \\ \hline 2102 & Advanced Payments & Credit \\ \hline 2103 & Interest Payable & Credit \\ \hline 2105 & Salaries Payable & Credit \\ \hline 2106 & Income Taxes Payable & Credit \\ \hline 2201 & Mortgage Payable & Credit \\ \hline 2202 & Notes Payable & Credit \\ \hline 3100 & Capital Stock & Credit \\ \hline 3110 & Paid-in Capital in Excess of Par Value & Credit \\ \hline 3200 & Retained Earnings & Credit \\ \hline 3300 & Dividends & Debit \\ \hline 3400 & Income Summary & Credit \\ \hline 4100 & Computer \& Consulting Revenue & Credit \\ \hline 5010 & Rent Expense & Debit \\ \hline 5020 & Salary Expense & Debit \\ \hline 5030 & Advertising Expense & Debit \\ \hline 5040 & Repairs \& Maint. Expense & Debit \\ \hline 5050 & Oil \& Gas Expense & Debit \\ \hline 5080 & Supplies Expense & Debit \\ \hline 5090 & Interest Expense & Debit \\ \hline 5100 & Insurance Expense & Debit \\ \hline 5110 & Depreciation Expense & Debit \\ \hline 5120 & Bad Debt Expense & Debit \\ \hline 5130 & Bank Expense & Debit \\ \hline 5140 & Telephone Expense & Debit \\ \hline 5150 & Income Tax Expense & Debit \\ \hline \end{tabular}