I need help with making journal entries for 31-46, excluding 34 and 37. I posted all the transactions because you need to look at previous transactions to do some of them. I also posted the chart of accounts and my previous journal entires. All of the journal entries I have already done are correct. I just need to fill in the numbers for the blank ones. I apologize for the overwhelming amount of photos, but I just wanted to provide all the information I could to make it more clear.

03. June 1: Courtney made an investment in Byte of Accounting, Inc., by purchasing 623 shares of its common stock by contributing computer equipment with a fair market value of $18,006.00 and office equipment with a fair value of $690.23. The par value of the common stock was so.01 per share. 04. June 2: Check # 5002 was used to make a down payment of S36,000.00 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 note was executed by Byte for the balance. 05. June 4: Additional office equipment costing S400.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 06. June 8: Unsatisfactory office equipment costing S80.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 8: Purchased office supplies for $1,650.00 from Staples on account. The invoice number was 61298. Included in the purchase was 10 units of Super RoutePro at a cost of $15.00 each. 08. June 10: Check # 5003 was used to make a $27,500.00 payment reducing the principal owed on the Jun 2 purchase of computer equipment from Royce Computers. 09. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for S6,480.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 10. June 16: Checks in the amount of $6,530.00 were received for services performed for cash customers. 11. June 16: Byte purchased a building and the land it is on for $107,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $17,000.00. The balance of the cost is to be allocated to the building. Check #5005 was used to make the down payment of $10,700.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 12 June 17: Check # 5006 for $3,400.00 was paid for rent for June and July. 13. June 17: Received invoice number 26354 in the amount of $250.00 from the local newspaper for advertising 14. June 21: Accounts payable in the amount of $320.00 were paid with Check # 5007. 15. 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. 16. June 21: Billed various miscellaneous local customers 54,100.00 for consulting services performed. 17. June 22: Check # 5009 was used to pay salaries of $835.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 18. June 22: Received a bill for S1,115.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 19. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. June 23: Purchased office supplies for $825.00 from Staples on account. The invoice number was 65498. Included in the purchase was 10 units of Super RoutePro at a cost of $16.00 each. 20. 21. June 23: Cash in the amount of $3,285.00 was received on billings. . 22. June 28: Billed $5,280.00 to miscellaneous customers for services performed to June 25. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check #5011. 24. June 29: Cash in the amount of $5,001.00 was received for billings. 25. June 29: Check # 5012 was used to pay salaries of S835.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 26. June 30: Received a bill for the amount of $1,015.00 from 0 & G Oil and Gas Co. The invoice number was 784537. 27. June 30: Check # 5013 was used to pay for a cash dividend of so.15 per share to Lauryn, a shareholder of Byte. 28. June 30: Check # 5014 was used to pay for a cash dividend of $0.15 per share to Isabela Bermingham a shareholder of Byte 29. June 30: Check # 5015 was used to pay for a cash dividend of $0.15 per share to Courtney, a shareholder of Byte Adjusting Entries - Round to two decimal places. 30. The rent payment made on June 17 was for June and July. Expense the amount associated with one month's rent. 31. A physical inventory showed that only $346.00 worth of general office supplies remained on hand as of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies. 31. A physical inventory showed that only $346.00 worth of general office supplies remained on hand as of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies. The annual interest rate on the mortgage payable was 7.Su percent Thierer expense for onenar mont should be computed because the building and land were purchased and the liability incurred on June 32 uc 33 . Record a journal entry to reflect that one half month's insurance has expired. . 34. A review of Byte's job worksheets show that there are unbilled revenues in the amount of S19,250.00 for the period of June 28-30. 35 The Building and the Office Equipment have the following estimated useful lives: Building - 31.5 years Office Equipment - 7.0 years Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's salvage value is $7,500.00. The office equipment has a salvage value of s500.00. Calculate the depreciation for one month using the straight-line method of depreciation. 36. The Computer Equipment has an estimated useful life of 5.00 vears. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The computer equipment's scrap value is $20,000.00. Calculate the depreciation for one month using the double declining method of depreciation. 37. A review of the payroll records show that unpaid salaries in the amount of $501.00 are owed by Byte for three days, June 28 - 30. Ignore payroll taxes. The note payable to Royce Computers (transactions 04 and 08) 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 days. In addition, interest expense on the $116,500.00 balance of the loan ($144,000.00 less $27,500.00 = $116,500.00) must be calculated for the 20 days remaining in the month of June.) 38. 39. Our CPA has informed us to estimate that 1.00% of Computer & Consulting Revenue will be uncollectable. 40. Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to increases cash. . 41. Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to decreases cash. 42 Income taxes are to be computed at the rate of 25 percent of net income before taxes. 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.] a Closing Entries 43. Close the revenue accounts. 44. Close the expense accounts. 45. Close the income summary account. 46. Close the dividends account. Building Blocks of Accounting ... A Financial Perspective Chart of Accounts Number Name Normal Balance 1110 Cash Debit 1120 Accounts Receivable Debit 1121 Allowance for Doubtful Accounts Credit 1130 Prepaid Insurance Debit 1140 Prepaid Rent Debit 1150 Office Supplies Debit 1211 Office Equip Debit 1212 Accum. Depr.-Office Equip. Credit 1311 Computer Equip Debit 1312 Accum. Depr.-Computer Equip. Credit 1411 Building Debit 1412 Accum. Depr.-Building Credit 1510 Land Debit 2101 Accounts Payable Credit 2102 Advanced Payments Credit 2103 Interest Payable Credit 2105 Salaries Payable Credit 2106 Income Taxes Payable Credit 2201 Mortgage Payable Credit 2202 Notes Payable Credit 3100 Capital Stock Credit 3110 Paid-in Capital in Excess of Par Value Credit 3200 Retained Earnings Credit 3300 3400 4100 5010 5020 5030 5040 5050 5080 5090 5100 5110 5120 5130 5140 5150 Dividends Income Summary Computer & Consulting Revenue Rent Expense Salary Expense Advertising Expense Repairs & Maint. Expense Oil & Gas Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Bad Debt Expense Bank Expense Telephone Expense Income Tax Expense Debit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 01 01 01 Jun 01 Jun 01 Jun 01 1110 Cash Investment in Byte of Accounting, Inc. 166,555.50 3100 Capital Stock Investment in Byte of Accounting, Inc. 3110 Paid-in Capital in Excess Investment in Byte of Accounting, Inc. 55.50 166,500.00 02 02 02 02 Jun 01 Jun 01 Jun 01 Jun 01 03 03 03 03 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash Investment in Byte of Accounting, Inc. 33,311.10 1311 Computer Equip. Investment in Byte of Accounting, Inc. 44,414.80 3100 Capital Stock Investment in Byte of Accounting, Inc. 25.90 3110 Paid-in Capital in Excess Investment in Byte of Accounting, Inc. 77.700.00 1311 Computer Equip Investment in Byte of Accounting, Inc. 18,006.00 1211 Office Equip Investment in Byte of Accounting, Inc. 690.23 3100 Capital Stock Investment in Byte of Accounting, Inc. 6.23 3110 Paid-in Capital in Excess Investment in Byte of Accounting, Inc. 18,690.00 1311 Computer Equip. Computer Equipment 180,000.00 1110 Cash Computer Equipment 36,000.00 2202 Notes Payable Computer Equipment 144,000.00 04 04 04 Jun 02 Jun 02 Jun 02 400.00 05 05 Jun 04 Jun 04 1211 Office Equip. 2101 Accounts Payable Office Equipment Office Equipment 400.00 80.00 06 06 Jun 08 Jun 08 2101 Accounts Payable 1211 Office Equip. Office Equipment Office Equipment 80.00 lalal 07 07 Jun 08 Jun 08 1,650.00 1150 Office Supplies 2101 Accounts Payable Office Supplies Office Supplies 1,650.00 08 08 Jun 10 Jun 10 2202 Notes Payable 1110 Cash 27,500.00 Computer Equipment Computer Equipment 27,500.00 6,480.00 09 09 Jun 14 Jun 14 1130 Prepaid Insurance 1110 Cash One-Year Insurance Policy One-Year Insurance Policy 6,480.00 6,530.00 10 10 Jun 16 Jun 16 1110 Cash Services Performed Revenue 4100 Computer & Consulting R Services Performed Revenue 6,530.00 11 11 11 11 Jun 16 Jun 16 Jun 16 Jun 16 1510 Land 1411 Building 1110 Cash 2201 Mortgage Payable Building Purchase Building Purchase Building Purchase Building Purchase 17,000.00 90,000.00 10.700.00 96,300.00 12 12 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash 3,400.00 Rent Rent 3,400.00 13 13 250.00 Jun 17 Jun 17 5030 Advertising Expense 2101 Accounts Payable Local Newspaper Ad Local Newspaper Ad 250.00 320.00 14 14 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash Received Check Received Check 320.00 875.00 15 15 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Fax Machine Purchase Fax Machine Purchase 875.00 16 16 Jun 21 Jun 21 4,100.00 1120 Accounts Receivable Consulting Services Performed 4100 Computer & Consulting R Consulting Services Performed 4,100.00 NI 835.00 17 17 Jun 22 Jun 22 5020 Salary Expense 1110 Cash Salary Payment Salary Payment 835.00 1,115.00 18 18 Jun 22 Jun 22 5040 Repairs & Maint. Expense Computer Equipment Repair 2101 Accounts Payable Computer Equipment Repair 1.115.00 250.00 19 19 Jun 22 Jun 22 2101 Accounts Payable 1110 Cash Advertising Bill Paid Advertising Bill Paid 250.00 825.00 20 20 Jun 23 Jun 23 1150 Office Supplies 2101 Accounts Payable Office Supplies Purchase Office Supplies Purchase 825.00 3,285.00 21 21 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable Cash Received on Billings Cash Received on Billings 3,285.00 5,280.00 22 22 Jun 28 Jun 28 1120 Accounts Receivable Services Performed Revenue 4100 Computer & Consulting R Services Performed Revenue 5,280.00 23 23 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash Computer Parts and Repairs Co Bill Computer Parts and Repairs Co Bill 1,115.00 1.115.00 24 24 Jun 29 Jun 29 5,001.00 1110 Cash 1120 Accounts Receivable Cash Received on Billings Cash Received on Billings 5.001.00 835.00 25 25 Jun 291 Jun 29 5020 Salary Expense 1110 Cash Paid Salaries Paid Salaries 835.00 1,015.00 26 26 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable Bill from Oil and Gas Co Bill from Oil and Gas Co 1,015.00 2.50 ? Jun 30 Jun 30 3300 Dividends 1110 Cash Cash Dividend Cash Dividend 27 832.50 28 28 388.50 Jun 30 Jun 30 3300 Dividends 1110 Cash Cash Dividend Cash Dividend 388.50 93.45 29 29 Jun 30 Jun 30 3300 Dividends 1110 Cash Cash Dividend Cash Dividend 93.45 30 30 1.700.00 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Prepaid Rent Prepaid Rent 1.700.00 1.819.00 31 31 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Physical Inventory Physical Inventory 1,819.00 32 32 SIS Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable One-Half Month Interest Expense One-Half Month Interest Expense 33 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance 33 Expired One-Half Month Insurance Expired One-Half Month Insurance 19,250.00 34 34 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenues 4100 Computer & Consulting R Unbilled Revenues 19,250.00 35 35 35 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Depreciation of Office Equipment and Building 1212 Accum. Depr.-Office Equi Depreciation of Office Equipment and Building 1412 Accum. Depr.-Building Depreciation of Office Equipment and Building 36 36 Jun 30 Jun 30 5110 Depreciation Expense Computer Equipment Depreciation 1312 Accum. Depr.-Computer Computer Equipment Depreciation 501.00 37 37 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Unpaid Salaries 501.00 38 38 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Need a Description 39 39 Jun 30 Jun 30 5120 Bad Debt Expense Uncollectable Computer and Consulting Revenue 1121 Allowance for Doubtful Ad Uncollectable Computer and Consulting Revenue 40 Jun 30 Jun 30 1110 Cash 1120 Accounts Receivable Cash Increase Cash Increase 40 41 41 41 41 Jun 30 Jun 30 Jun 30 Jun 30 5140 Telephone Expense 1120 Accounts Receivable 5130 Bank Expense 1110 Cash Cash Decrease Cash Decrease Cash Decrease Cash Decrease 42 42 NIN Jun 30 Jun 30 5150 Income Tax Expense 2106 Income Taxes Payable Income Taxes Income Taxes 43 43 | | | Jun 30 Jun 30 4100 Computer & Consulting R Revenue 3400 Income Summary Revenue 44 44 44 44 44 44 44 44 44 44 44 44 44 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 3400 Income Summary Expense 5010 Rent Expense Expense 5020 Salary Expense Expense 5030 Advertising Expense Expense 5040 Repairs & Maint. Expense Expense 5050 Oil & Gas Expense Expense 5080 Supplies Expense Expense 5090 Interest Expense Expense 5100 Insurance Expense Expense 5110 Depreciation Expense Expense 5120 Bad Debt Expense Expense 5130 Bank Expense Expense 5140 Telephone Expense Expense 5150 Income Tax Expense Expense 44 45 45 Jun 30 Jun 30 3400 Income Summary 3200 Retained Eamings Income Summary Income Summary 46 46 oblo Jun 30 Jun 30 3200 Retained Eamings 3300 Dividends Dividends Dividends