Need help with Cyber text answering these questions 26-39 aka; debit, and credit

Transaction Description of transaction 01. June 1: Byte of Accounting, Inc. issued 2,590 shares of its common stock to Jeremy after $29,870 in cash and computer equipment with a fair market value of $45,240 were received. 02. June 1: Byte of Accounting, Inc. issued 2,653 shares of its common stock after acquiring from Courtney $59,450 in cash, computer equipment with a fair market value of $16,820 and office equipment with a fair value of $667. 03. June 1: Byte of Accounting, Inc. acquired $104,400 in cash from Cynthia Castellanos and issued 3,600 shares of its common stock. 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. 05. June 4: Additional office equipment costing $700 was purchased on credit from Discount Computer Corporation. 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. 07. June 10: Byte paid $27,500 on the balance it owed on the June 2 purchase of computer equipment. 08. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $6,480 in cash. The effective date of the policy was June 16. 09. June 16: Computer consultation revenue of $8,250 was received. 10. June 16: Byte purchased a building and the land it is on for $143,000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $23,000. The balance of the 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. 11. June 17: Cash of $6,900 was paid for rent for June, July and August. Put the total amount into the Prepaid Rent account. 12. June 17: Received a bill of $475 from the local newspaper for advertising. 13. June 21: Billed various miscellaneous local customers $4,700 for consulting services performed. 14. June 21: A fax machine for the office was purchased for $650 cash. 15. June 21: Accounts payable in the amount of $560 were paid. 16. June 22: Paid the advertising bill that was received on June 17. 17. June 22: Received a bill for $1,090 from Computer Parts and Repair Co. for repairs to the computer equipment 18. June 22: Paid salaries of $810 to equipment operators for the week ending June 18. 19. June 23: Cash in the amount of $3,765 was received on billings. 20. June 23: Purchased office supplies for $705 on credit. Record the purchase as an increase to the assets. 21. June 28: Billed $6,120 to miscellaneous customers for services performed to June 25. 22. June 29: Cash in the amount of $5,799 was received for billings. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co. 24. June 29: Paid salaries of $810 to equipment operators for the week ending June 25. 25. June 30: Received a bill for the amount of $965 from O&G Oil and Gas Co. 26. June 30: Paid a cash dividend of $0.23 per share to the three shareholders of Byte. [IMPORTANT NOTE: The number of shares of capital stock outstanding can be determined from the first three transactions.] Adjusting Entries - Round to two decimal places. 27. The rent payment made on June 17 was for June, July and August. 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. 29. The annual interest rate on the mortgage payable was 8.50 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. Information relating to the prepaid insurance may be obtained from the transaction recorded on June 14. Expense the amount associated with one half month's insurance. 31. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $9,250 for the period of June 28-30. 32. The fixed assets have estimated useful lives as follows: Building - 31.5 years Computer Equipment - 5.0 years 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 $500. 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 $486 are owed by Byte for three days, June 28 - 30. 34. 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.] 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.] Closing Entries 36. Close the revenue accounts. 37. Close the expense accounts. 38. Close the income summary account. 39. Close the dividends account. Debit Transact? Date Account Name Description Credit 26 26 Jun 30 Jun 30 3300 Dividends 1110 Cash Owner's Drawings Owner's Drawings 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent One month rent expense One month rent expense 28 28 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Supplies expenses Supplies expenses 29 29 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest expense for one-half month Interest expense for one-half month 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Prepaid insurance account charged Prepaid insurance account charged 31 31 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenue recorded 4100 Computer & Consulting Unbilled Revenue recorded Debit Credit Transact Date Account Name Description 32 32 32 32 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Depreciation for one month 1212 Accum. Depr.-Office Eq Depreciation for one month 1312 Accum. Depr.-Computer Depreciation for one month 1412 Accum. Depr.-Building Depreciation for one month 33 33 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid salary Unpaid salary 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on notes payable Interest on notes payable 35 35 Jun 30 Jun 30 4100 Computer & Consulting Income taxes computed 3400 Income Summary Income taxes computed 36 36 Jun 30 Jun 30 4100 Computer & Consulting Closing revenue account 3400 Income Summary Closing revenue account