Needing help with the last page and Closing entries. Thanks

Normal Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Byte of Accounting 29. June 30: The annual interest rate on the mortgage payable was 9.25 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. June 30: Information relating to the prepaid insurance may be obtained from transaction #8. Record a journal entry to reflect that one half month's insurance has expired. 31. June 30: A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,125 for the period of June 28-30. 32. June 30: The accountant has calculated the following depreciation expenses for the month: Building - $242.06 Computer Equipment - $3,368.00 Office Equipment - $55.99 33. June 30: A review of the payroll records show that unpaid salaries in the amount of $1,518.00 are owed to the employees of Byte for three days, June 28 - 30. 34. June 30: J. Collins, the Internal Auditor, indicated that $2,080.00 of the revenue recorded in June will not be earned until August. 35. June 30: The note payable in transaction #4 and transaction #7 is a five-year note, with interest at 12%. The June interest expense from this note is $966.67. 36. June 30: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 37. Close the revenue accounts. 38. Close the expense accounts. 39. Close the dividends account. Normal Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Byte of Accounting 29. June 30: The annual interest rate on the mortgage payable was 9.25 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. June 30: Information relating to the prepaid insurance may be obtained from transaction #8. Record a journal entry to reflect that one half month's insurance has expired. 31. June 30: A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,125 for the period of June 28-30. 32. June 30: The accountant has calculated the following depreciation expenses for the month: Building - $242.06 Computer Equipment - $3,368.00 Office Equipment - $55.99 33. June 30: A review of the payroll records show that unpaid salaries in the amount of $1,518.00 are owed to the employees of Byte for three days, June 28 - 30. 34. June 30: J. Collins, the Internal Auditor, indicated that $2,080.00 of the revenue recorded in June will not be earned until August. 35. June 30: The note payable in transaction #4 and transaction #7 is a five-year note, with interest at 12%. The June interest expense from this note is $966.67. 36. June 30: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 37. Close the revenue accounts. 38. Close the expense accounts. 39. Close the dividends account