I need help with 32, 35, 36, 37, 38 please.

AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share Comments Flash File Data Validation HA HO & 8 R clear All Sort O Group Fl Ungroup Subtotal Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools c F E H G From HTML Connections From Text 3 Properties Reapply Refresh Stocks Geograd Filter New Database Query All Edit Links Advanced A4 x fox 1 B 3 Transaction Description of transaction June 1: Hudson Bloom invested $135,976.00 cash and computer equipment with a fair market value of S36,110.00 in his new business, Byte of Accounting 5 E 02. June 1: Check # 5000 was used to purchased office equipment costing 5736.00 from Office Express. The 8 invoice number was 87417. 1 1 J K L M N 01. 4 7 03. June 1: Check 5001 was used to purchased computer equipment costing $12,420.00 from Will Taylor. The invoice number was 20117. 8 04. June 2: Check # 5002 was used to make a down payment of 536,000.00 on additional computer equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $180,000.00. A five-year nole was executed by Byte for the balance. 10 11 05. June 1: Additional office equipment costing $600.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 12 13 06. June 8: Unsatisfactory office cquipment costing S120.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding bulance owed by Byte. 14 15 07. June 10: Check 5003 was used to make a $27,500.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers. 16 17 08. June 14: Chock #5004 was used to purchase a one-year insurance policy covering its computer equipment for $5,976.00 from Seth's Insurance. The effective dute of the policy was June 16 and the invoice number . was 2367. 18 19 20 21 09. June 16: A check in the amount of $8,250.00 was received for services performed for Pitman Pictures 10. June 16: Byte purchased a building and the land it is on for $131,000.00 te house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $21,000.00. The balance of the cost is to be allocated to the huilding. Check #5005 was used to make the down nayment of S13.100.00 . Welcome Chart of Accounts Transactions General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HOM From HTML From Text Refresh New Database Query All X for 1 Connections 3 Properties Edit Links EL REY Clear All Sort O Group Ungroup Subtotal Stocks Geogra. Reapply Advanced Filter Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A4 A D E F G H 1 J K L M M N 11. June 17: Check #5006 for $7,200.00 was paid for rent of the office space for June, July, August and September 24 25 12. June 17: Received invoice number 26.354 in the amount of 5.300.00 from the local newspaper for advertising. 26 27 13. June 21: Billed various miscellaneous local customers $4,200.00 for consulting services performed. 28 29 14. June 21: Check #5008 was used to purchase a fax machine for the office from Office Machines Express for $875.00. The invoice number was 975-328. 30 15. June 21: Accounts payable in the amount of 480.00 were paid with Check # 5007. 31 32 33 34 35 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 $1,240.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 36 37 18. June 22: Check # 5009 was used to pay salaries of S960.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 38 39 40 41 19. June 23: Cash in the amount of $3,365.00 was received on billings. 20. June 23: Purchased office supplies for $555.00 from Staples on account. The invoice number was 65498. 42 43 44 21. June 28: Billed $6,225.00 to miscellaneous customers for services performed to June 25. 45 46 47 22. June 29: Cash in the amount of $5,899.00 was received for billings. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check 5011. 49 Welcome Chart of Accounts A Transactions General Journal Worksheet Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF ES5 WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share Comments Flash File Data Validation HA HO From HTML From Text New Database Query Connections 3 Properties Edit Links EL REY Clear All Sort O Group Fl Ungroup Subtotal Refresh All Stocks Geogra Filter Reapply Advanced Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A4 fx 1 B F E G H 1 1 J K L M N 24. June 29: Check #5012 was used to pay salaries of $960.00 to cquipment operators for the wock cnding June 25. Ignore payroll taxes. 50 51 June 30: Receivel a bill for the amount of 5915.00 from O&G Oil and Gas Co. The invoice number was 25. 784537. 52 53 26. June 30: Check #5013 was used to pay for airline tickets of $2,400.00 to send the kids to Grandma Ellen for the July 4th holiday 54 55 Adjusting Entries - Round to two decimal places. 56 57 27. The rent payment made on June 17 was for June July, August and September. Expense the amount associated with one month's rent. 58 59 28. A physical inventory showed that only $225.00 worth of office supplies remained on hand as of June 30. 60 61 29. The annual interest rate on the mortgage payable was 8.25 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16. 62 63 64 65 30. Record a journal entry to rellect that one half month's insurance has expired. 31. 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 66 67 68 69 70 32. 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 $7,500. The office equipment has a scrap value of $350. The computer equipment has no scrap value. Calculate the Welcome Chart of Accounts A Transactions General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HO From HTML From Text New Database Query 3 Connections Properties Edit Links 2 8 R clear All Sort O Group Fl Ungroup Subtotal Refresh All Stocks Geogra Filter Reapply Advanced Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A4 x fox 1 B c. D E F G H H 1 J L M N 67 68 69 70 71 32. 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 $7,500. The office equipment has a scrap value of $350. The computer equipment has no scrap value. Calculate the depreciation for one month. 72 73 33. A review of the payroll records show that unpaid salaries in the amount of 5576.00) are owed hy Byte for three days, June 28 - 30. Ignore payroll taxes. 74 75 76 77 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 $144,000.00. On June 10, eight days later, $27,500.00 was repaid. Interest expense must be calculated on the $144,000.00 for eight duys. In addition, interest expense on the $116,500.00 bulance of the loan ($144,000.00 less 527,510.00 - $116,500.00) must be calculated for the 20 days remaining in the month of June 78 79 Closing Entries 80 a 1 35. Close the revenue accounts. 82 a3 36. Close the expense accounts. 37. Close the income summary account. 84 85 86 a7 88 ag 90 91 38. Close the withdrawals account. . Welcome Chart of Accounts Transactions General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HO Connections 3 Properties Edit Links From HTML From Text New Database Query C199 X fx 2 8 R clear All Sort O Group Ungroup Subtotal Filter Refresh All Stocks Geogra.. Reapply Advanced Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A B F H 1 K L M N N O P P R s T 1 D E A Byte of Accounting General Joumal Note: You can only enter data into the yellow filled cells. 3 Account Credit Transaction Date Name Description Debit 4 5 E 7 B 01 01 01 Jun 01 Jun 01 1110 Cash Hudson Bloom Investment 1311 Computer Equip. Hudson Blaam Investment 3100 Hudson Bloom, Capital Hudson Bloom Investment 135,975.00 38,110.00 172,086.00 Jun 01 02 02 Jun 01 Jun 01 1211 Office Equip 1110 Cash 738.00 Computer equipment Computer aquinment 736.00 02 DS 03 Jun 01 Jun 01 1311 Computer Equip. 1110 Cash 12,420.00 Office equipment Office equipment 12,420.00 180,000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip 1110 Cash 2202 Notes Payable Royce Computers Royce Computers Royon Computers 36,000.00 144,000.00 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 05 Jun 04 05 Jun 04 Purchased on Credit 600.00 1211 Office Equito 2101 Accounts Payable Purchased on Credit 800.00 120.00 06 DE Jun 08 Jun De 2101 Accounts Payable 1211 Office Equip Invoice number 98432 was Retumed invoice number 98432 was Retumed 120.00 07 07 07 Jun 10 Jun 10 27,500.00 2202 Notes Payable 1110 Cash Check 65003 Royce Computers Chack #5003 Royon Computers 27,500.00 Welcome Chart of Accounts Transactions A General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HO From HTML From Text New Database Query C199 x fx Connections 3 Properties Edit Links 2 8 R clear 2 Sort Filter O Group Ungroup Subtotal Refresh All Reapply Advanced Stocks Geogra.. Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A B F H 1 J K L M N N O P P R s T 1 D E A Byte of Accounting A General Joumal Note: You can only enter data into the yellow filled cells. 3 Account a Transaction Date Name Description 20 Debit Credit DA OB Jun 14 Jun 14 | 1130 Prepaid Insurance 1110 Cash Seth's Insurance Seth's Insurance 5,976.00 5,976.00 8.250.00 09 09 Jun 16 Jun 18 1110 Cash Pitman Pictures 4100 Computer & Consulting R Pilinan Pictures 8,250.00 131,000.00 21,000.00 10 10 10 10 Jun 16 Jun 16 Jun 16 Jun 18 1510 Land 1411 Building 1110 Cash 2201 Mortgage Payable Land and building purchased Land and building purchased Land and building purchased Land and building purchased 13,100.00 138,900.00 7,200.00 11 11 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 Building Check 5006 Bulding Chack #5006 7,200.00 12 12 300.00 Jun 17 Jun 17 5030 Advertsing Expense 2101 Accounts Payable Invaice number 26345 Invoice number 26345 300.00 13 13 Jun 21 un Jun 21 1120 Accounts Receivable Biled servios performed 4100 Computer & Consulting R Biled service performed 4,200.00 4,200.00 875.00 14 14 Jun 21 Jun 21 1211 Office Equito 1110 | Cash Office Machines Express Office Machines Express 875.00 Welcome Chart of Accounts A Transactions General Journal Worksheet - Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HO From HTML From Text New Database Query C199 x fx Connections 3 Properties Edit Links 2 8 R clear 2 Sort Filter O Group Ungroup Subtotal Refresh All Reapply Advanced Stocks Geogra.. Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A B F H 1 J K L M N N O P P R s T 1 D E A Byte of Accounting General Joumal Note: You can only enter data into the yellow filled cells. 3 Account Transaction Date Name Description Debit Credit 5,899.00 22 22 Jun 29 Jun 29 1110 Cash 1120 Accounts Receivable Cash from Bilings Cash from Blings 5,899.00 1.240.00 23 23 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash Paid Computer Pars and Repairs Co. Paid Computer Pars and Repairs Co. 1,240.00 4 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 129 129 130 24 24 Jun 29 Jun 29 960.00 5020 Salary Expense 1110 Cash Pad Salaries Paid Salaries 960.00 25 915.00 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable O&G Oil and Gas Co. O&G Oil and Gas Co 915.00 131 26 26 Jun 30 Jun 30 3300 Hudson Bloom Withdraw Caners Drawings 1110 Cash Oaners Drawings 2,600.00 2,600.00 132 133 134 135 136 137 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rant Rent Expense Rent Expense 2,400.00 2.400.00 139 139 140 141 142 143 144 145 330.00 28 26 Jun 30 Jun 30 5080 Suppies Expense 1150 Office Suppies Physical inventory Physical Inventory 330.00 Welcome Chart of Accounts A Transactions General Journal Worksheet Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Flash File Data Validation HA HO Connections 3 Properties Edit Links From HTML From Text New Database Query C199 x fx 2 8 R clear All Sort O Group Ungroup Subtotal Filter Refresh All Stocks Geogra.. Reapply Advanced Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools A B F H 1 K L M N N O P P R s T 1 D E A Byte of Accounting General Joumal Note: You can only enter data into the yellow filled cells. 3 Credit 4 Transaction Date Account Debit 15 15 Jun 21 Jun 21 Name 2101 Accounts Payable 1110 Cash 480.00 Description Accounts payable with check #5007 Accounts payable with check #5007 480.00 325.00 16 Jun 22 161 Jun 22 2101 Accounts Payable 1110 Cash Pay Advertising Bill Pey Advertising Bill 325.00 17 17 1.240.00 Jun 22 Jun 22 5040 Repairs & Maint. Expense Computer Parts and Repair Co. 2101 Accounts Payable Computer Parts and Repair Co. 1,240.00 18 10 Jun 22 Jun 22 5020 Salary Expense 1110 Cash Paid Salaries Paid Salaries 960.00 960.00 76 77 78 79 80 81 82 23 84 86 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 100 109 110 3,365.00 19 19 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivabla Cash from Bilings Cash from Bilings 3,365.00 555.00 20 20 Jun 23 Jun 23 1150 Office Suppies 2101 Accounts Payable Purchase Office Supplies Purche.se Office Supples 555.00 6,225.00 21 21 Jun 28 Jun 26 1120 Accounts Receivable Serios Performed 4100 Computer & Consulting Series Performed 6,225.00 Welcome Chart of Accounts Transactions A General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% AutoSave OFF HESU WT3024 Home Insert Draw Page Layout Formulas Data Review View Tell me Le Share 0 Comments Y Flash File Data Validation HA HO From HTML From Text New Database Query Connections 3 Properties Edit Links y Clear Reapply Advanced O Group Ungroup Subtotal Refresh All Stocks Geogra.. Filter All Sort Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools C199 x A B F H 1 K L M N N O P P R s T 1 D E A Byte of Accounting A General Joumal Note: You can only enter data into the yellow filled cells. 3 Account Transaction Date Name Description Debit Credit Jun 30 405.29 29 29 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on Mortgage Interest on Mortgage 405.28 249.00 30 30 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Ha Month's Insuraos Expired Har Month's Insurace Expired 249.00 5.750.00 31 31 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenue from June 28-30 4100 Computer & Consulling R Unbilled Revenue from June 28-30 5,750.00 4 145 148 147 148 149 150 151 152 153 154 155 156 157 159 159 160 161 182 163 164 165 188 167 168 189 170 171 172 173 174 175 176 177 32 Jun 30 32 Jun 30 32 Jun 30 32 Jun 30 5110 Depreciation Expense Depreciation for one month 1412 Accum. Depr.- Building Depreciation for one month 1312 Acoum. Depr.-Computer Depreciation for one month 1212 Accum. Depr.-Office Equid Depreciation for one month 33 33 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable 578.00 Unpaid Salaries Unpaid Salaries 576.00 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest from Rayon Computers Interest from Royce Computers 1,160.87 1,160.67 35 35 Jun 30 Jun 30 4100 Computer & Consulting Closing revenue accounts 3400 Income Summary Closing revenue accounts 179 179 10 Welcome Chart of Accounts Transactions General Journal Worksheet A Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100% WT3024 View Tell me Le Share 0 Comments Y Flash File Data Validation HA HO y Clear Reapply Advanced O Group Ungroup Subtotal All Sort Filter Text to Columns Remave Duplicates 5 - Consolidate what-it Analysis Analysis Tools F H 1 J K L M N N O P P R s T Account Transaction Date Debit Credit 1.160.67 1,160.67 Sunne Summary AutoSave OFF HESU Home Insert Draw Page Layout Formulas Data Review From HTML Connections From Text 3 Properties Refresh Stocks Geogra.. New Database Query All Edit Links C199 x fx A B D E 1 A Byte of Accounting General Joumal 3 Note: You can only enter data into the yellow filled cells. 4 Name Description To 171 34 Jun 30 5090 Interest Expense Interest from Royce Computer 172 34| Jun 30 2103 Interest Payable Interest from Rayon Computers 173 174 175 35 Jun 30 4100 Computer & Consulting Rcbeing revenue accounts 177 35 Jun 30 3400 Income Summary Clasing revenue accounts 178 179 180 181 36 Jun 30 3400 Income Summary Closing expense accounts 182 36 Jun 30 5020 Salary Expanse Chasing expense accounts 183 36 Jun 30 5030 Advertising Expense Closing expense accounts 184 36 Jun 30 5040 Repairs & Maint. Expense Closing expense accounts 185 36 Jun 30 5010 Rent Expense Closing expense accounts 188 36 Jun 30 5110 Depreciation Expense Closing expense accounts 187 36 Jun 30 5090 Interest Expense Closing expense accounts 188 36 Jun 30 5080 Suppies Expense Closing expense accounts 189 36 Jun 30 5050 Oil & Gas Expense Clasing expense accounts 190 36 Jun 30 5100 Insurance Expense Closing expense accounts 191 192 37 Jun 301 193 37 3100 Hudson Bloom, Capital Bloom, Capital Need a Descrption 194 195 196 197 38 Jun 30 3300 Hudson Bloom, withdrawals 199 30 Jun 30 1510 Land Need a Description 1991 200 201 202 203 204 176 Jun 30 196 . Welcome Chart of Accounts Transactions General Journal Worksheet - Income Statement Changes in Owner's Equity Balance Sheet How + Ready El + 100%