i need help with the closing adjusting entries for the general journal. this is the list of transactions. i need parts 27-38 please!!!!

the last 4 pictures is what i have in the general journal and you can see in the last picture empty cells is where i need help with the closing entries

if you zoom in on the images it is clear! please let me know if you cant still see after zooming in

1 A B Byte of Accounting 2 Ayak 2184 3 Transaction Description of transaction June 1: Hudson Bloom invested $145.948.00 cash and computer equipment with a fair market value of 01 4 $33.880.00 in his new business Byte of Accounting 5 02 June 1: Check # 5000 was used to purchased office equipment costing $968.00 from Office Express. The invoice number was 87417. 6 7 03 June 1: Check # 5001 was used to purchased computer equipment costing $9.240.00 from Aya Mari. The invoice number was 20117 8 9 June 2: Check # 5002 was used to make a down payment of $28,000.00 on additional computer equipment that 04. was purchased from Royce Computers, invoice number 76542. The full price of the computer was $140,000.00 A five-year note was executed by Byte for the balance 10 11 05 June 4. Additional office equipment costing $300.00 was purchased on credit from Discount Computer Corporation. The invoice mamber was 98432 12 13 06 June 8: Unsatisfactory office equipment costing $60.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte 14 15 June 10. Check #5003 was used to make a $21,500.00 payment reducing the principal owed on the June 2 07 purchase of computer equipment from Royce Computers, 16 17 08 June 14: Check #5004 was used to purchase a one-year insurance policy covering its computer equipment for $5,640.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387 18 19 20 09. June 16: A check in the amount of $7,250.00 was received for services performed for Pitman Pictures 21 10 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. 22 23 24 11. June 17: Check #5006 for $7,200.00 was paid for rent of the office space for June, July and August. 25 Introduction FAQ Welcome Chart of Accounts Type here to search Clipboard G8 X fx A B 11. June 17: Check #5006 for $7,200.00 was paid for rent of the office space for June, July and August 24 25 12. June 17: Received invoice number 26354 in the amount of $425.00 from the local newspaper for advertising 26 27 28 29 13. June 21: Billed various miscellaneous local customers $4,600.00 for consulting services performed 14 June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $675 00 The invoice member was 975-328 30 31 32 33 34 15. June 21: Accounts payable in the amount of $240.00 were paid with Check # 5007 16. June 22: Check #5010 was used to pay the advertising bill that was received on June 17 35 17 June 22: Received a bill for $1,315.00 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 $835.00 to equipment operators for the week ending June 18. Ignore payroll taxes 38 39 40 41 42 19. June 23: Cash in the amount of $3,685.00 was received on ballings 20 June 23. Purchased office supplies for 5680.00 from Staples on account. The invoice number was 65498 21. June 28: Billed $5,700.00 to miscellaneous customers for services performed to June 25 44 45 46 22. June 29: Cash in the amount of $5,400.00 was received for billings. 48 49 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 $835.00 to equipment operators for the week ending June 25. Ignore payroll taxes 50 51 25 June 30. Received a bill for the amount of $990.00 from O&G Oil and Gas Co. The invoice number was 784537 52 53 26 June 30: Check # 5013 was used to pay for airline tickets of $1,900.00 to send the kids to Grandma Ellen for the July 4th holiday 54 55 Introduction FAQ Welcome Chart of Accounts Type here to search Font Clipboard X fx G8 B A Adjusting Entries - Round to two decimal places. 56 57 The rent payment made on June 17 was for June, July and August. Expense the amount associated with one 27 month's rent 58 59 60 61 28. A physical inventory showed that only $281.00 worth of office supplies remained on hand as of June 30. The annual interest rate on the mortgage payable was 8.50 percent. Interest expense for one-half month should 29 be computed because the building and land were purchased and the liability incurred on June 16. 62 63 64 30. Record a journal entry to reflect that one half month's insurance has expired. 65 31 A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,250 for the period of June 28-30 66 67 68 69 70 71 The foxed 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 building's scrap value is $8,500. The office equipment has a scrap value of $500. 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 th'amount of $501.00 are owed by Byte for three days June 28 - 30. Ignore payroll taxes 74 T5 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 Closing Entries 35. Close the revenge accounts 78 79 80 81 82 83 84 85 86 87 BB 36. Close the expense accounts 37 Close the income summary account 38. Close the withdrawals account Introduction FAQ Welcome Chart of Accounts Tube A B 1 D E A Byte of Accounting General Journal Note: You can only enter det into the yellow filled cells. 2 3 Transaction Date Account Debit Credit 4 5 6 01 01 01 Jun 011 Jun 01 Jun 01 Name Description 1110 cash hudsons investment 1311 Computer Equip hudsons investment 3100 Hudson Bloom Capital hudsons investment 145,948.00 33.88000 179 828.00 8 9 968.00 02 02 Jun 01 Jun 01 1211 Office Equip 1110 Cash check 115000 check 85000 958.00 9 240.00 03 03 Jun 01 Jun 01 1311 Computer Equip 1110 Cash check #15001 check #5001 9240.00 10 11 12 13 14 5 16 1 18 13 20 21 22 23 24 25 140.000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip 1110 Cash 2202 Notes Payable check 5002 check #5002 check #5002 28,000.00 112.000.00 Jun 04 Jun 04 051 1211 Office Equip 2101 Accounts Payable 300.00 Need a Description 300 00 27 28 29 06 06 Jun 08 Jun 08 60.00 201 Accounts Payable 1211 Office Equip Need a Description 60.00 31 32 33 34 35 36 37 07 07 Jun 10 Jun 10 2202 Notes Payable 1110 Cash 21500.00 Need a Description 21.500.00 39 40 08 08 Jun 10 Jun 14 1130 Prepaid Insurance 1110 Cash 5.640.00 Need a Description 5.640.00 09 09 Jun 16 Jun 11. Cash 410 Lomputer Consultin Need a Description 7.250.00 7.250.00 42 43 44 45 46 47 48 49 50 51 52 53 54 58 10 10 Jun 15 Jun 15 170001001 150 Land 11 Building 1110 Cash 2201 Mortgage Payable 10 Jun 15 Need a Descriphon Need a Descriphon Need a Description 10.700.00 96,3000 Introduction FAQ Welcome Chart of Acco A B G 1 2 D E A Byte of Accounting General Journal Note: You can only enter data into the yellow fed cells. 3 Transaction Date ACCOUNT Name Description Debit Credit 7,200.00 11 11 Jun 17 Jun 17 140 Prepaid Rent 110 Cash Need a Description 720000 12 121 5030 Advertising Expense 2101 Accounts Payable 425.00 Jun 12 Need a Description 425.00 13 3 Jun 21 Jun 21 400 Computer & Consulting Revenue 120 Accounts Receivable Neda Description 4 800.00 4,600.00 14 14 Jun 211 Jun 21 Rui Office Equip 1110 Cash 675.00 4 52 56 57 58 59 60 61 62 63 64 55 66 67 50 69 70 71 72 73 74 75 76 77 78 79 80 81 82 89 84 85 89 87 88 99 90 31 92 Need a Description 675.00 15 15 Jun 21 Jun 21 201 Accounts Payable 110 Cash 240 001 Need a Description 240.00 16 16 Jun 22 Jun 22 2101 Accounts Payable 1110 Cash Need a Description 425.00 T 17 Jun 221 Jun 22 5040 Repair & Maint Expense 2001 Accounts Payable Need a Descriphon 1375.00 1315.00 18 13 Jun 22 SIXOS Expense 110 Cash 835.00 Need a Description 825.00 19 Jun 22 Jun 23 10 Cash TV Accounts Receivable Neda Descriplion 3685.00 94 95 S6 97 98 99 100 101 102 103 104 3795 00 20 20 Jun 22 Jun 23 TEOLOHICS skies 201 Accounts Poble Need a Description 58000 68000 Introduction FAQ Welcome Chart of Accc 021 F G H B 1 D A Byte of Accounting General Journal Note: You can only entor data into the yollow filled cells. 2 3 Transion Date Account Debit Name Description Credit 5,700.00 4 115 106 107 209 109 TID 5,700 00 211 21 Jun 28 Jun 23 10 Accounts Receivable 4900 Computer & Consultin Need a Description 5.400.00 22 22 Jun 29 Jun 1110 Cash 1120 Accounts Receivable Need a Description 5,400.00 112 113 114 115 1315.00 231 231 Jun 29 Jun 29 2101 Accounts Payable 110 Cash 1315001 Need a Description 835.00 24 24 Jun 29 5020 Salary Expense mo Cash Need a Description 835.00 117 119 119 120 21 122 123 124 125 126 127 128 29 30 131 132 153 134 25 990.00 Jun 30 Jun 30 5050 01 & Gas Expense 2101 Accounts Payable Need a Description 990 00 26 26 1900.00 Jun 30 Jun 30 3300 Hudson Bloom Withdrawals 1110 Cash Need a Description 1.900.00 27 27 Jun 301 Jun 30 2.400.00 5000 Rent Expense 1140 Prepaid Pent Need a Description 2400.00 135 137 138 139 140 141 142 143 28 28 399.00 5110 Depreciation Expense 110 Office Supplies Need a Description 399.00 29 29 Jun 301 5030 Interest Expense 2201 Mortgage Royable 34106 Need a Description 34106 145 146 17 148 149 150 751 152 153 30 30 Jun 30 Jun 30 500 Insurance Expense 1130 Prepaid insurance 225.00 Need & Description 235 00 Introduction FAQ Welcome Chart of U21 G H E B C A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. 2 3 Transaction Date ACCOUNT Debit Name Description Credit 4 154 155 5.250.00 5.250.00 31 31 Jun 30 Jun 30 Accounts Receivable 400 Computer & Consulting Need a Description 57 58 159 50 151 153 164 165 166 33 168 169 170 171 172 173 174 175 15 35 178 180 181 182 35 184 185 136 781 188 37 190 191 192 193 184 195 196 37 739 780 200 202 203 BO Introduction FAQ Welcome Chart of Ac