I've already answered the first 20 demonstrated below, please answer the remaining.

Byte of Accounting Catherine Griner 9650 Transaction Description of transaction 04 June 1: Hudson Bloom invested $169,505.00 cash and computer equipment with a fair market value of $45,530.00 in his new business, Byte of Accounting. 02. June 1: Check # 5000 was used to purchased office equipment costing $1.015.00 from Office Express. The invoice number was 87417. 02 June 1: Check # 5001 was used to purchased computer equipment costing $16.820.00 from Catherine Griner. The invoice number was 20117. June 2: Check # 5002 was used to make a down payment of $31,000.00 on additional computer 04. equipment that was purchased from Royce Computers, invoice number 76542. The full price of the computer was $155.000.00. A five-year note was executed by Byte for the balance. of June 4: Additional office equipment costing $700.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. 06. of June 8: Unsatisfactory office equipment costing $140.00 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 $23.750.00 payment reducing the principal owed on the June 2 purchase of computer equipment from Royce Computers June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer 08. equipment for $4.968.00 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 $7,000.00 was received for services performed for Pitman Pictures. June 16: Byte purchased a building and the land it is on for $113,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $18,000.00. The balance 10. of the cost is to be allocated to the building. Check # 5005 was used to make the down payment of $11,300.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 11. June 17: Check # 5006 for $9.600.00 was paid for rent of the office space for June. July, August and September 19 June 17: Received invoice number 26354 in the amount of $375.00 from the local newspaper for advertising 13. June 21: Billed various miscellaneous local customers $4,300.00 for consulting services performed. June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $800.00. The invoice number was 975-328. 15. June 21: Accounts payable in the amount of $560.00 were paid with Check # 5007. 16. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. June 22: Received a bill for $1,215.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. June 22: Check # 5009 was used to pay salaries of $810.00 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 $705.00 from Staples on account. The invoice number was 20 65498. 21. June 28: Billed 5,700.00 to miscellaneous customers for services performed to June 25. 22. June 29: Cash in the amount of $5,400.00 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 $810.00 to equipment operators for the week ending June 25. Ignore payroll taxes. of June 30: Received a bill for the amount of $890.00 from O&G Oil and Gas Co. The invoice number was 784537. 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 Adjusting Entries - Round to two decimal places. 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 $292.00 worth of office supplies remained on hand as of June 30. The annual interest rate on the mortgage payable was 8.75 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. 24 A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5.625 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 building's scrap value is $7,000. The office equipment has a scrap value of $300. 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 $486.00 are owed by Byte for three days, June 28 - 30. Ignore payroll taxes. 2. 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 revenue accounts. 36. Close the expense accounts. 37. Close the income summary account. 38. Close the withdrawals account. 1110 Cash Number Name Normal Balance Debit 1120 Accounts Receivable Debit 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 Hudson Bloom, Capital Credit 3300 Hudson Bloom, Withdrawals Debit 3400 Income Summary Credit 4100 Computer & Consulting Revenue Credit 5010 Rent Expense Debit 5020 Salary Expense Debit 5030 Advertising Expense Debit 5040 Repairs & Maint. Expense Debit 5050 Oil & Gas Expense Debit 5080 Supplies Expense Debit 5090 Interest Expense Debit 5100 Insurance Expense Debit 5110 Depreciation Expense Debit 01 01 01 Jun 01 Jun 01 Jun 01 1110 Cash Hudson Bloom Investment 1311 Computer Equip. Hudson Bloom Investment 3100 Hudson Bloom, Capital Hudson Bloom Investment 169,505.00 45,530.00 215,035.00 1,015.00|| 02 02 Jun 01 Jun 01 1211 Office Equip. 1110 Cash Office Equipment Purchase Office Equipment Purchase 1,015.00 03 Jun 01 Jun 01 1311 Computer Equip. 1110 Cash 16,820.00 Computer Equipment Purchase Computer Equipment Purchase 03 16,820.00 155,000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip. 1110 Cash 2202 Notes Payable Purchase computer equipment Purchase computer equipment Purchase computer equipment 31,000.00 124,000.00 700.00|| 05 05 Jun 04 Jun 04 1211 Office Equip. 2101 Accounts Payable Purchase office equipment on accoy Purchase office equipment on account 700.0 06 06 Jun 081 Jun 08 2 101|Accounts Payable 1211 Office Equip Returned office equipment Returned office equipment 140.00 I I 140.00 23,750.00 07 07 Jun 101 Jun 101 2102 Advanced Payments 1110 Cash Payment on Principal owed Payment on Principal owed 23.750,00 4,968.00 08 08 Jun 14. Jun 14 1130 Prepaid Insurance 1 110 Cash Purchase of one-year insurance Purchase of one-year insurance 4,968.00 7,000.00 09 09] Jun 16 Jun 16| 1110 Cash Services performed revenue 4100|Computer & Consulting Services performed revenue 7,000.00 10 10] 10] 10] 18,000.00 95,000.00 Jun 16 Jun 16 Jun 16 Jun 16 1510 Land 1411 Building 2 201 Mortgage Payable 1110 Cash Land and Building Purchase Land and Building Purchase Land and Building Purchase Land and Building Purchase 101,700.00 11,300.00 11 11 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash Prepaid rent for June, July, August 9,600.00 Prepaid rent for June, July, August and Septemb 9,600.00 375.00|| 12 12 Jun 17 Jun 17 5 030 Advertising Expense 2101 Accounts Payable Received order number 26354 invoic Received order number 26354 invoice 375.00 13 13 Jun 21 Jun 21 1120|Accounts Receivable Billed customers for services perforr 4,300.00 4100 Computer & Consulting Billed customers for services performed 4,300.00 14 800.00 Jun 21 Jun 21 1211 Office Equip 1110 Cash Office Equipment Purchase Office Equipment Purchase 147 800.00 560.000 15 15 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash Cash paid on Check # 5007 Cash paid on Check # 5007 560.00 16 16 Jun 22 Jun 22 2 101 Accounts Payable 1 110 Cash Check #5010 used to pay bill Check #5010 used to pay bill I 375.00 I 375.00 17 1,215.00 17 Jun 22 Jun 22 5040 Repairs & Maint. Expen Computer parts and repair co 2101 Accounts Payable Computer parts and repair co 1.215.00 810.00 18 18 Jun 22 Jun 22 5020 Salary Expense 1110 Cash Paid salaries Paid salaries 810.00 19 19 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable Cash received from billings Cash received from billings 3,445.00 13,445.00 20 20 Jun 23 Jun 23 1150|Office Supplies 2 101 Accounts Payable Purchased office supplies invoice ny 705.00 Purchased office supplies invoice number 65498 705.00