I am not sure how to write the general journal and worksheet for this cybertext practice assignment

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Transaction	Description of transaction
01.	June 1: Hudson Bloom invested $106,766.00 cash and computer equipment with a fair market value of $33,660.00 in his new business, Byte of Accounting.
02.	June 1: Check # 5000 was used to purchased office equipment costing $506.00 from Office Express. The invoice number was 87417.
03.	June 1: Check # 5001 was used to purchased computer equipment costing $11,880.00 from Nicholas Smith. The invoice number was 20117.
04.	June 2: Check # 5002 was used to make a down payment of $30,000.00 on additional computer equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $150,000.00. 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 $23,000.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers.
08.	June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for $5,472.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387.
09.	June 16: A check in the amount of $6,250.00 was received for services performed for Pitman Pictures.
10.	June 16: Byte purchased a building and the land it is on for $95,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $15,000.00. The balance of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $9,500.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance.
11.	June 17: Check # 5006 for$9,200.00 was paid for rent of the office space for June, July, August and September.
12.	June 17: Received invoice number 26354 in the amount of $300.00 from the local newspaper for advertising.
13.	June 21: Billed various miscellaneous local customers $4,300.00 for consulting services performed.
14.	June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $700.00. The invoice number was 975-328.
15.	June 21: Accounts payable in the amount of $480.00 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 $1,115.00 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 $935.00 to equipment operators for the week ending June 18. Ignore payroll taxes.
19.	June 23: Cash in the amount of $3,445.00 was received on billings.
20.	June 23: Purchased office supplies for $580.00 from Staples on account. The invoice number was 65498.
21.	June 28: Billed $5,385.00 to miscellaneous customers for services performed to June 25.
22.	June 29: Cash in the amount of $5,101.00 was received for billings.
23.	June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check # 5011.
24.	June 29: Check # 5012 was used to pay salaries of $935.00 to equipment operators for the week ending June 25. Ignore payroll taxes.
25.	June 30: Received a bill for the amount of $890.00 from O & G Oil and Gas Co. The invoice number was 784537.
26.	June 30: Check # 5013 was used to pay for airline tickets of $1,600.00 to send the kids to Grandma Ellen for the July 4th holiday.
	Adjusting Entries - Round to two decimal places.
27.	The rent payment made on June 17 was for June, July, August and September. Expense the amount associated with one month's rent.
28.	A physical inventory showed that only $236.00 worth of office supplies remained on hand as of June 30.
29.	The annual interest rate on the mortgage payable was 7.25 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16.
30.	Record a journal entry to reflect that one half month's insurance has expired.
31.	A review of Bytes job worksheets show that there are unbilled revenues in the amount of $9,250 for the period of June 28-30.
	The fixed assets have estimated useful lives as follows:
	Building - 31.5 years
	Computer Equipment - 5.0 years
32.	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 buildings scrap value is $500. The office equipment has a scrap value of $450. The computer equipment has no scrap value. Calculate the depreciation for one month.
33.	A review of the payroll records show that unpaid salaries in the amount of $561.00 are owed by Byte for three days, June 28 - 30. Ignore payroll taxes.
34.	The note payable to Royce Computers (transactions 04 and 07) is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year.
	[IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $120,000.00. On June 10, eight days later, $23,000.00 was repaid. Interest expense must be
	calculated on the $120,000.00 for eight days. In addition, interest expense on the $97,000.00 balance of the loan ($120,000.00 less $23,000.00 = $97,000.00) must be calculated for the 20 days remaining in the month of June.]
	Closing Entries
35.	Close the revenue accounts.
36.	Close the expense accounts.
37.	Close the income summary account.
38.	Close the withdrawals account.