just need a little guudance finishing out my journal (32-39) it says some of my numbers are wrong. the last picture is the chart of accounts

the rest of 32 problem is on picture 4

01. June 1: Byte of Accounting, Inc. acquired $58,000 in cash from Lauryn and issued 2,000 shares of its common stock 02. June 1: Byte of Accounting, Inc. issued 2,520 shares of its common stock to Reagan Donnelly after $29,870 in cash and computer equipment with a fair market value of $43,210 were received. B 03. June 1: Byte of Accounting, Inc. issued 1,714 shares of its common stock after acquiring from Courtney $36,250 in cash, computer equipment with a fair market value of $12,180 and office equipment with a fair value of $1,276. 9 10 04. June 2: A down payment of $36,000 in cash was made on additional computer equipment that was purchased for $180,000. A five-year note was executed by Byte for the balance. 11 12 05. June 4: Additional office equipment costing $700 was purchased on credit from Discount Computer Corporation 13 14 06. June 8: Unsatisfactory office equipment costing $140 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 15 16 07 June 10: Byto paid $27,500 on the balance it owed on the June 2 purchase of computer equipment. 17 18 08. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $5,304 in cash. The effective date of the policy was June 16. 19 20 21 22 09. June 16: A check in the amount of $7,750 was received for consulting revenue Iune 16 Ryte nurchase a huilding and the land it is on for $143.000 to hone its rennir icilities and to 10. store computer equipment. The lot on cost is to be allocated to the building. Byte made a cash down payment of $14,300 and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning July 1. 23 24 June 17: Cash of $3,200 was paid for rent for June and July. Put the total amount into the Prepaid Rent 11. account 25 26 12. June 17: Received a bill of $250 from the local newspaper for advertising. 27 28 13. June 21: Accounts payable in the amount of $560 were paid. 29 30 14. June 21: A fax machine for the office was purchased for $675 cash. 31 32 15. June 21: Billed various miscellancous local customers $4,000 for consulting services performed. 33 34 35 36 16. June 22: Paid salaries of S1,010 to equipment operators for the week ending June 18. 17. June 22: Received a bill for $1,290 from Computer Parts and Repair Co. for repairs to the computer equipment. 18. June 22: Paid the advertising bill that was received on June 17. 37 38 39 40 41 42 43 44 19. June 23: Purchased office supplies for $705 on credit. Record the purchase as an increase to the assets, 20. June 23: Cash in the amount of $3,205 was received on billings, 21. June 28: Billed $5,385 to miscellaneous customers for services performed to June 25. 45 46 47 22 June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 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 $400. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the payroll records show that unpaid salaries in the amount of $606.00 are owed by Byte for three days, June 28 - 30. 5 34. 7 18 The note payable relating to the June 2, and 10 transactions 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. On June 10, eight days later, $27,500 was repaid. Interest expense must be calculated on the $144,000 for eight days. In addition, interest expense on the $116,500 balance of the loan ($144,000 less $27,500 - $116,500) must be calculated for the 20 days remaining in the month of June.] 79 80 81 35. 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) 82 83 84 Closing Entries 36. Close the revenue accounts B5 86 87 88 37. Close the expense accounts 89 on 38. Close the income summary account into the Transaction Date Account Name 4 160 Description Debit Credit 461 4,243.27 32 32 32 32 Jun 30 Jun 30 Jun 30 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 Eq depreciation for one month 294.97 3,923.17 25.13 162 163 164 165 166 167 168 169 170 171 33 33 Jun 30 Jun 30 5020 Salary Expense 2105 Salanes Payable 606.00 unpaid salary unpaid salary 606.00 172 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 terest Payable interent on notes payable interent on notes payable 1.160.67 1.160.67 35 35 173 174 175 178 177 178 179 180 181 182 Jun 30 Jun 30 5120 Income Tax Expense 2106 Income Taxes Payable Need a Description 36 36 Jun 30 Jun 30 4100 Computer & Consulting Revenue 3400 Income Summary Need a Description 183 184 185 186 187 188 189 190 37 37 37 37 37 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 3400 Income Summary closing expense accounts 5020 Salary Expense closing expense accounts 5030 Advertising Expense closing expense accounts 5040 Repairs & Maint. Exper closing expenso accounts 5010 Rent Expense closing expense accounts Note: You can only enter data into the yellow filled cells. Transaction Date Account Debit Credit 37 37 37 37 Jun 30 Jun 30 Jun 30 Jun 30 Name 5080 Supplies Expense 5050 Oil & Gas Expense 5120 Income Tax Expense 5100 Insurance Expense Description closing expense accounts closing expense accounts closing expense accounts closing expense accounts 38 38 Jun 30 Jun 30 3400 Income Summary 3200 Retained Eamings closing income summary account closing income summary account 3 9 0 11 2 33 04 05 06 207 POR 39 39 Jun 30 Jun 30 3200 Retained Eamings 3300 Dividends closing dividends account closing dividends account