Jun fara , 112.000 cash office equipment with a value of and equipment to launch the company . 2 The company purchased and worth $ office by paying $ and a long-term payable for . Jun The company purchased a portable building with 2,000 cash and moved it onto the land acquired on June 2. Jun The company paid the premium on -month polley. The company completed and delivered a set of plans for a client and collected The company purchased $23,600 of additional drafting equipment by paying 12,500 cash and long ter payable for 11,100 . Jun company completed $10,000 engineering services for a client. This amount is to be received in days. company purchased 1,450 additional office equipment on credit. Jun company completed engineering services for $credit . The company received a rent equipment that used on a recently completed The $1,600 rent cost be paid within days . company collected partial payment from the client billed on June 14. Jun 21 company paid 61, 400 wages to a drafting assistant . Jun 23 company paid \$1,450 cash to settle the account payable created on June 15. 24 company paid 81, 075 for minor maintenance its drafting equipment . 26 Sarah Walker cash the company for personal use. Jun The company paid 1, 400 wages to drafting assistant . Jun The company paid 2,740 Advertisements the web during June Descriptions of items that require adjusting entries on June 30, 2019, follow a) The company has completed , but not yet billed , $8,400 of engineering services for a client. b) Straight -line depreciation on the office equipment , assuming a 5-year life and a $3,450 salvage value, $100 per month -line depreciation on the drafting equipment , assuming a 5year life and a $17.600 salvage value, is $1,200 per month d) Straight -line depreciation on the building , assuming a 25 year life and a $16,000 salvage value 120 per month e) The balance in prepaid Insurance represents a 15month that into effect on June 1 1) Accrued interest on the long-term note payable is $100 ) The drafting assistant is paid \$1,400 for a 5-day work week2 dayswages have been incurred but are unpaid as of month -end