i need help finding #32 & statement in changes of retained earnings

Byte of Accounting, Inc. Description of transaction June 1: Byte of Accounting, Inc. issued 2.660 shares of its common stock to Jeremy after $29,700 in cash and computer equipment with a fair market value of $42.120 were received June 1: Byte of Accounting, Inc. issued 2.562 shares of its common stock after acquiring from Courtney $55.350 in cash, computer equipment with a fair market value of $12.960 and office equipment with a fair value of 5864 and issued 2,000 shares of June 1: Byte of Accounting, Inc. acquired S54,000 in cash from its common stock June 2: A down payment of $31,000 in cash was made on additional computer equipment that was purchased for $155,000. A five-year note was executed by Byte for the balance June 4: Additional office equipment costing S500 was purchased on credit from Discount Computer Corporation. June 8: Unsatisfactory office equipment costing $100 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. June 10: Byte paid $23,750 on the balance it owed on the June 2 purchase of computer equipment June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $5,136 in cash. The effective date of the policy was June 16. June 16: Computer consultation revenue of $7.250 was received June 16: Byte purchased a building and the land it is on for $149,000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $24,000. The balance of the cost is to be allocated to the building. Byte made a cash down payment of $14.900 and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning July 1. June 17: Cash of $6,300 was paid for rent for June, July and August. Put the total amount into the Prepaid Rent account June 17: Received a bill of $475 from the local newspaper for advertising June 21: Billed various miscellaneous local customers S4,000 for consulting services performed June 21: A fax machine for the office was purchased for S700 cash. June 21: Accounts payable in the amount of S400 were paid. Byte of Accounting, Inc. Description of transaction June 22: Paid the advertising bill that was received on June 17. June 22: Received a bill for $1.290 from Computer Parts and Repair Co. for repairs to the computer equipment. June 22: Paid salaries of $885 to equipment operators for the week ending June 18. June 23: Cash in the amount of $3.205 was received on billings June 23: Purchased office supplies for $655 on credit. Record the purchase as an increase to the assets. June 28: Billed $5,595 to miscellaneous customers for services performed to June 25. June 29: Cash in the amount of S5,300 was received for billings. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. June 29: Paid salaries of $885 to equipment operators for the week ending June 25. June 30; Received a bill for the amount of $890 from O & GOil and Gas Co. June 30: Paid a cash dividend of S0.18 per share to the three shareholders of Byte. (IMPORTANT NOTE: The number of shares of capital stock outstanding can be determined from the first three transactions.) Adjusting Entries - Round to two decimal places. The rent payment made on June 17 was for June, July and August. Expense the amount associated with one month's rent. A physical inventory showed that only $270.00 worth of office supplies remained on hand as of June 30. 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. Information relating to the prepaid insurance may be obtained from the transaction recorded on June 14. Expense the amount associated with one half month's insurance A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,750 for the period of June 28-30 Byte of Accounting, Inc. Description of transaction 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 $8,500. The office equipment has a scrap value of $350. The computer equipment has no scrap value. Calculate the depreciation for one month. A review of the payroll records show that unpaid salaries in the amount of $531 are owed by Byte for three days, June 28 - 30. The note payable relating to the June 2, and 10 transactions 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 $124,000. On June 10, eight days later, $23,750 was repaid. Interest expense must be calculated on the $124,000 for eight days. In addition, interest expense on the $100,250 balance of the loan ($124,000 less $23,750 = $100,250) must be calculated for the 20 days remaining in the month of June.) 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.] Closing Entries Close the revenue accounts. Close the expense accounts. Close the income summary account. Close the dividends account. A Byte of Accounting, Inc. General Joumal Note: You can only enter data to the low filled Description 1110 Cash 1311 | Computer Equip 3100 Capital Stock 29.700.00 42,120 00 00 issue foron cock 011 Jun 01 issue of common stock issue of common stock SEEE Jun 01 Jun 01 Jun 01 Jun 011 1 110 Cash 1311 Computer Equip 1211 Office Equip 3100 Capital Stock 55.350.00 12.960.00 864.00 issue of common stock 69.174.00 54.000.00 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Jissue of common stock 54.000.00 FEITE Jun 02 Jun 02 Jun 02 1 311 Computer Equip 131 Cauter Fun 1110 Cash 2202 Notes Payable Purchase of computer Purchase of computer Purchase of com 31.000.00 124,000.00 500.00 Jun 04 Jun 04 1 211 Office Equip. 2101 Accounts Payable Purchase of office equipment Purchase of office equipment 500.00 DO 2 101 Accounts Payable 1 211 Office Equip Return office equipment Retum office equipment Jun 08 100.00 23.750.00 07 07 Jun 10 Jun 10 2202 Notes Payable 1 110 Cash Payment of computer equipment Payment of computer equipment 23.750.00 11 Jun 14 Jun 14 1 130 Prepaid Insurance 1 110 Cash I Computer insurance Computer insurance 5.136.00 7.250 ool 09 09 Jun 16 N 16 1 110 Cash Computer consultancy revenue 4 1001 Computer & Consulting Computer constans venue 7250.00 1 An 161 24,000.00 125.000.00 An 161 A 16 A 16 1411 Buding cost 1510 Land 1110l Cash 2201 Mortgage Pava Purchase of land and building Purchase of land and building Purchase of land and building Pandandbung 14,900.00 134.100.00 ES FEIT Payment of 5.300.00 Jun 17 Jun 171 1140 Prepaid 1110 Cash 6.300.00 A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells Description Credit 12) 12 Jun 17 Jun 17 5 030 Advertising Expense 2101 Accounts Payable Advertising expense Advertising expense 175.007 475 00 13 4.000.00 Jun 21 Jun 21 1 4 120 Accounts Receivable Consulting revenue 1001 Computer & Consulting Consulting revenue 4.000.00 14 Jun 21 700.00 1211 Office Equip 1110 Cash Purchase of fax machine Purchase of fax machine Intl 400.00 Jun 21 Jun 21 1211 Office Equip 1110 Cash Purchase of fax machine Purchase of fax machine 400.00 475,00 16 16 Jun 22 Jun 22 2 101 Accounts Payable 1110 Cash Payment of advertising expenses I Payment of advertising expenses 475.00 17 1.290.00 Jun 22 Jun 22 5040 Repairs & Maint. Expen Computer repairing fee 2101 Accounts Payable Computer repairing fee 1,290.00 885.00 Jun 22 5020 Salary Expense Jun 2211110 cash Salary payment Salary payment 885.00 3205.00 Jun 2311110 Cash Jun 23 1120 Accounts Receivable Receive payment Receive payment 65500 20 20 Jun 23 Jun 23 1150 Office Supplies 2 101 Accounts Payable Purchase of office su Purchase of office su 655.00 Jun 28 Jun 28 1 120 Accounts Receivable Record of revenue 41001 Computer & Consulting Record of revenue 5.595.00 1 EETLE 5.300.00 Jun 29 Jun 29 1110 Cash 1120 Accounts Receivable Received payment Received payment 5.300.00 A Byte of Accounting, Inc. General Joumal Note: You can only enter det into the yellow filled Description 1290 00 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash Payment of computer repair Payment of computer repair Salary payment Jun 29 Jun 29 5 020 Salary Expense 1110 Cash 885 00 11 Jun 30 Jun 30 5050 01 & Gas Expense 2101 Accounts Payable oil and gas expense lol and gas expense 890.00 1.299 961 26 26 Jun 30 Jun 30 3300 Dividends 1110 Cash Dividen paid 1.299 961 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent expense recognized Rent expense recognged 31.500.00 31.500 00 270.00 28 28 Jun 30 Jun 30 5 080 Supplies Expense 1 150 Office Supplies Supplies expense Supplies expense 270.00 419.06 29 29 Jun 30 Jun 30 5090 Interest Expense 2 103 Interest Payable interest adjustme Interest adjustment I insurance adjustment 214.00 30 30 Jun 30 Jun 30 5 100 Insurance Expense 1130 Prepaid Insurance Insurance adus BE Jun 30 Jun 301 1 120 Accounts Receivable Unbilled revenue 4100l Computer & Consulting Unbedevenue EEEE Jun 30 301 Jun 301 Jun 30 5 110 Depreciation Expense Adjust depreciation 1312 Acum Depr Computer Adius depreciation 1212 Accum. Depr Office El Adjust depreciation 1412 Accum Depr_Building Adjust depreciation ala Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Salary expense S alary expense A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit 34 34 Jun 30 Jun 30 5090 Interest Expense 2 103 Interest Payable Interest adjustment Interest adjustment 999.00 1 999.00 2,517.25 35) 35 Jun 30 | Jun 30 5120 Income Tax Expense Income tax 2106 Income Taxes Payable Income tax 1 2.517.25 22,595.00 361 36 Jun 30 Jun 30 4100 Computer & Consulting Closing revnue 3400 Income Summary Closing revnue 22.595.00 15,043.25 371 371 371 371 37 37 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 301 3400 uncome Summary 3400 Income Summary Closing expense 5010 Rent Expense Closing expense 5020 Salary Expense Closing expense 5030 Advertising Expense Closing expense 5040 Repairs & Maint. Expen Closing expense 5050 Ol & Gas Expense Closing expense 5080 Supplies Expense Closing expense 5090 Interest Expense Closing expense 5100 Insurance Expense Closing expense 5110 Depreciation Expense Closing expense 5120 Income Tax Expense Closing expense 2,100.00 2,301.00 475.00 1,290.00 890.00 270.00 1.418.00 214.00 3,568.00 2.517.25 371 371 371 37) 371 7,551.75 38 38 Jun 30 Jun 30| 3400 Income Summary 3200 Retained Eamings Closing retained earnings Closing retained earnings 7551.75 1.299.96 39 39 Jun 30 Jun 30 3200 Retained Eamings 3200 Retained Eamings 3300 Dividends Closing dividens Closing dividens 1.299.96 A Byte of Accounting, Inc. Statement of Changes in Retained Earnings For Month Ending June 30, 2019 Total Balance, Beginning of Period Net Income Dividends Balance, End of Period