Only do these ones at the bottom that are wrong, and if they match and you can't figure it out I will have to discuss with my teacher. Thank you in advance

\begin{tabular}{r|r|r|l|l|r|r} \hline 38 & Dec 31 & 5080 & Supplies Expense & Remaining Supply & 2,880.00 & \\ \hline 38 & Dee 31 & 1150 & Supplies & Remaining Supply & & 2,880.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 39 & Deo 31 & 5090 & Interest Expense & Interest on Copier & 21.60 & \\ \hline 39 & Deo 31 & 2103 & Interest Payable & Interest on Copier & & 21.60 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 40 & Deo 31 & 5100 & Insurance Expense & Record Insurance expenses & 550.00 & \\ \hline 40 & Dec 31 & 1130 & Prepaid Insurance & Record Insurance expenses & & 550.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 41 & Deo 31 & 1160 & Inventory & To record sale of computer & 3,125.00 & \\ \hline 41 & Dec 31 & 2101 & Accounts Payable & To record sale of computer & & 3,125.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 42 & Dec 31 & 1120 & Accounts Receivable & Record the cost of computers sold & 14,625.00 & \\ \hline 42 & Dee 31 & 4100 & Sales Revenue & Record the cost of computers sold & & 14,625.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 43 & Deo 31 & 5300 & Cost of Goods Sold & Record cost of goods sold & 11,700.00 & \\ \hline 43 & Dee 31 & 1160 & Inventory & Record cost of goods sold & & 11,700.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 44 & Deo 31 & 5110 & Depreciation Expense & Record depreciation expense & 4,900.00 & \\ \hline 44 & Dec 31 & 1312 & Accum. Depr. -Computer Equip. & Record depreciation expense & & 4,900.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|r|r} \hline 45 & Deo 31 & 5110 & Depreciation Expense & Record depreciation expense & 859.50 & \\ \hline 45 & Deo 31 & 1312 & Acoum. Depr.-Computer Equip. & Record depreciationexpense & & 859.50 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 46 & Dee 31 & 5110 & Depreciation Expense & Depreciation of office equipment & 6,400.00 & \\ \hline 46 & Dee 31 & 1312 & Accum. Depr.-Computer Equip. & Depreciation of office equipment & & 6.400.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|r|r} \hline 47 & Dee 31 & 5020 & Salaries and Wages Expense & Unpaid Salaries Dee 28-31 & 1,470.00 & \\ \hline 47 & Dec 31 & 2105 & Salaries and Wages Payable & Unpaid Salaries Dec 28-31 & & 1,470.00 \\ \hline & & & & & & \\ \hline \end{tabular} A Byte of Accounting, Inc. A Byte of Accounting, Inc. Post Closing Trial Balance Trial Balance As of December 31, 2020 As of November 30,2021 \begin{tabular}{|r|l|r|r|} \hline \multicolumn{2}{|l|}{ Account } & \multicolumn{2}{l|}{} \\ \hline umber & Name & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } \\ \hline 1110 & Cash & 11,510.00 & \\ \hline 1120 & Accounts Receivable & 30,000.00 & \\ \hline 1121 & Allowance for Doubtful Accounts & 600.00 \\ \hline 1140 & Prepaid Rent & 2,400.00 & \\ \hline 1150 & Supplies & 900.00 & \\ \hline 1211 & Office Equipment & 67,100.00 & \\ \hline 1212 & Accum. Depr.-Office Equip. & & 6,400.00 \\ \hline 1311 & Computer Equipment & 24,500.00 & \\ \hline 1312 & Accum. Depr.-Computer Equip. & & 4,900.00 \\ \hline 2101 & Accounts Payable & & 47,330.00 \\ \hline 2105 & Salaries and Wages Payable & & 980.00 \\ \hline 2106 & Income Taxes Payable & & 6,000.00 \\ \hline 3100 & Common Stock & & 42,000.00 \\ \hline 3120 & Paid-In Capital in Excess of Par & & 4,200.00 \\ \hline 3200 & Retained Earnings & & 24,000.00 \\ \hline & Total & 136,410.00 & 136,410.00 \\ \hline \end{tabular} The Byte of Accounting Corporation (Byte) sells turn-key computer systems to midsize businesses on account. Byte was started by Lauryn on January 1 of last year when she was issued 2,100 shares of stock. Business Operations: Clients' orders are drop shipped directly from the suppliers to the client's location. Upon delivery of the hardware, Byte is notified and Byte's employees install, modify and test the new items. Significant Accounting Policies: The business has adopted the following accounting policies: - Items that cost less than $2,000.00 are expensed. - Inventory is valued using a perpetual inventory system. - Specific identification is used to determine the cost of computers sold since the units are drop shipped directly to the clients. - In response to customers, Byte will now start to inventory and install Super Toners at our clients' locations. Perpetual FIFO will be used for the Super Toners. - The allowance method is used to account for bad debts. - Rent payments are expensed in the period in which they are incurred. - When calculating depreciation, assets purchased during a month are treated as if purchased on the first day of the month. December 1: new investor, made an investment in Byte by purchasing 2,600 shares of its common stock paying $57,200.00 in cash. The par value of the common stock was $20.00 per share. December 3: Byte purchased a Ricoh Color Copier for $4,800.00. The invoice number was 61298 . Byte paid 10% in cash and signed a three-year note for the remaining balance. Interest at a rate of 6% a vear will be paid semiannuallv. December 3: Check \# 6001 for $2,400.00 was issued by Byte to pay for rent of the office space for December. December 3: Byte received 18 Super Toners for resale to customers at a cost of $25.00 per toner. The invoice number was 7249 , and requires pavment within 30 davs. December 10: Byte sold 13 Super Toners to a customer on account for $51.00 each. The Sales order number was 12100. December 10: Byte records the cost of the 13 Super Toners sold using FIFO. The sales order number was 12100. December 11: Check \# 6002 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 14: Check \# 6003 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $6,600.00 and paid to Seth's Insurance. The effective date of the policy was December 16 and the invoice number was 2387. December 15: Byte purchased \$650.00 of supplies on account. December 16: Byte received 8 Super Toners purchased for resale to customers. The cost was $30.00 per toner. The invoice number was 7959 , and pavment is required in 30 davs. December 17: Byte was informed that Mr. Madoff who has an account with the company will never pay the $506.00 he owes. Record the transaction to write off Mr. Madoff's accounts receivable account using the allowance method. December 17: Byte received invoice number 26354 in the amount of $800.00 from the local newspaper for advertising. December 18: Check \# 6004 was issued to pay Accounts Payable in the amount of $1,020.00. December 19: Byte sold 10 Super toners to a customer on account for $51.00 each. The sales order number was 12101. December 19: Byte records the cost of the 10 Super Toners sold using FIFO. The sales order number was 12101. December 21: Byte received an emailed invoice in the amount of $4,600.00 for computers that were drop shipped and received today. December 21: Byte billed various miscellaneous local customers $9,200.00 for computers that were delivered today. December 21: Record the cost of the computers that were sold today. December 22: Check \# 6005 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 22: Byte received a bill for \$1,415.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. December 22: Check \# 6006 was issued to pay the advertising bill that was previously received and recorded from the local newspaper for advertising, invoice number 26354. December 22: Byte received 15 Super Toners purchased for resale to customers. The cost was $32.00 per toner. The invoice number was 8988 , and pavment is required in 30 davs. December 23: Byte received \$21,400.00 from customers billed when they received delivery. December 23: Byte received an emailed invoice in the amount of $5,850.00 for computers that were drop shipped and received today. December 28: Byte billed various miscellaneous local customers $11,700.00 for computers that were delivered today. December 28: Record the cost of the computers that were sold today. December 28: Byte paid the bill that was previously received and recorded from Computer Parts and Repairs Co with Check \# 6007 . The invoice number was 43254. December 29: Byte received \$14,625.00 from customers billed when they received delivery. December 29: Byte received a bill for the amount of \$630.00 from AT\&T for the telephone and internet access. The invoice number was 784537. December 30: Check \# 6008 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 30: Check \# 6009 was issued to pay a cash dividend of $.40 per share to Lauryn, a shareholder of Byte. December 30: Check \# 6010 was issued to pay a cash dividend of \$.40 per share to John, a shareholder of Byte. Decemher 30: Byte received a \$8,715.00 check from Helm Corporation for merchandise ordered which will he delivered in .Tanuary. Adjusting Entries The cash received and deposited from customers was $14,650.00 not the $14,625.00 orignially recorded. A physical inventory showed that only $470.00 worth of supplies remained on hand as of December 31 . The interest on the note for the Ricoh Color Copier will be paid every six months. Record the December accrued interest on the note payable for the Ricoh purchased on December 1. Record a journal entry to reflect that one-half month's insurance has expired. A review of Byte's emails indicated that they received an invoice in the amout of $3,125.00 for computers that were drop shipped and received on December 28. Bill various miscellaneous customers 200% of the cost of the computers that were drop shipped and received on December 28. Record the cost of the computers that were sold on December 28. The computer equipment on the Post Closing Trial Balance from last year was purchased last January for $24,500.00. It is being depreciated based upon an estimated useful life of 5.0 years with no salrage value. Calculate the depreciation for one year using the straight-line method of depreciation. The Ricoh Color Copier, part of the office equipment, is estimated to be able to make 480,000 copies and have a salvage value of $500.00. During December, 9,000 copies were made. Calculate the depreciation for one vear using the activitv-based method of depreciation. The remaining office equipment, $67,100.00, was purchased last January and has an estimated useful life of 10.0 years with a salvage value of \$3.100.00. Calculate the depreciation for one vear using the straight-line method of depreciation. A review of Byte's payroll records show that unpaid salaries in the amount of $1,470.00 are owed by Byte for three days, December 28 - 31 . (Ignore pavroll taxes at this time.) Byte's CPA indicated that 9.00% of the outstanding Accounts Receivable would be a good estimate of the uncollectable accounts. Record the bad debt expense using the adiusted allowance method. 9 The account numbers are incorrect One or more of the debit amounts are wrong The accounts in this entry have been flipped 38 One or more of the debit amounts are wrong 40 One or more of the debit amounts are wrong 42 One or more of the debit amounts are wrong 43 One or more of the debit amounts are wrong 45 The account numbers are incorrect One or more of the debit amounts are wrong 46 The account numbers are incorrect 48 One or more of the debit amounts are wrong The accounts in this entry have been flipped \begin{tabular}{r|r|r|l|l|r|r} \hline 38 & Dec 31 & 5080 & Supplies Expense & Remaining Supply & 2,880.00 & \\ \hline 38 & Dee 31 & 1150 & Supplies & Remaining Supply & & 2,880.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 39 & Deo 31 & 5090 & Interest Expense & Interest on Copier & 21.60 & \\ \hline 39 & Deo 31 & 2103 & Interest Payable & Interest on Copier & & 21.60 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 40 & Deo 31 & 5100 & Insurance Expense & Record Insurance expenses & 550.00 & \\ \hline 40 & Dec 31 & 1130 & Prepaid Insurance & Record Insurance expenses & & 550.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 41 & Deo 31 & 1160 & Inventory & To record sale of computer & 3,125.00 & \\ \hline 41 & Dec 31 & 2101 & Accounts Payable & To record sale of computer & & 3,125.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 42 & Dec 31 & 1120 & Accounts Receivable & Record the cost of computers sold & 14,625.00 & \\ \hline 42 & Dee 31 & 4100 & Sales Revenue & Record the cost of computers sold & & 14,625.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 43 & Deo 31 & 5300 & Cost of Goods Sold & Record cost of goods sold & 11,700.00 & \\ \hline 43 & Dee 31 & 1160 & Inventory & Record cost of goods sold & & 11,700.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 44 & Deo 31 & 5110 & Depreciation Expense & Record depreciation expense & 4,900.00 & \\ \hline 44 & Dec 31 & 1312 & Accum. Depr. -Computer Equip. & Record depreciation expense & & 4,900.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|r|r} \hline 45 & Deo 31 & 5110 & Depreciation Expense & Record depreciation expense & 859.50 & \\ \hline 45 & Deo 31 & 1312 & Acoum. Depr.-Computer Equip. & Record depreciationexpense & & 859.50 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r} \hline 46 & Dee 31 & 5110 & Depreciation Expense & Depreciation of office equipment & 6,400.00 & \\ \hline 46 & Dee 31 & 1312 & Accum. Depr.-Computer Equip. & Depreciation of office equipment & & 6.400.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|r|r} \hline 47 & Dee 31 & 5020 & Salaries and Wages Expense & Unpaid Salaries Dee 28-31 & 1,470.00 & \\ \hline 47 & Dec 31 & 2105 & Salaries and Wages Payable & Unpaid Salaries Dec 28-31 & & 1,470.00 \\ \hline & & & & & & \\ \hline \end{tabular} A Byte of Accounting, Inc. A Byte of Accounting, Inc. Post Closing Trial Balance Trial Balance As of December 31, 2020 As of November 30,2021 \begin{tabular}{|r|l|r|r|} \hline \multicolumn{2}{|l|}{ Account } & \multicolumn{2}{l|}{} \\ \hline umber & Name & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } \\ \hline 1110 & Cash & 11,510.00 & \\ \hline 1120 & Accounts Receivable & 30,000.00 & \\ \hline 1121 & Allowance for Doubtful Accounts & 600.00 \\ \hline 1140 & Prepaid Rent & 2,400.00 & \\ \hline 1150 & Supplies & 900.00 & \\ \hline 1211 & Office Equipment & 67,100.00 & \\ \hline 1212 & Accum. Depr.-Office Equip. & & 6,400.00 \\ \hline 1311 & Computer Equipment & 24,500.00 & \\ \hline 1312 & Accum. Depr.-Computer Equip. & & 4,900.00 \\ \hline 2101 & Accounts Payable & & 47,330.00 \\ \hline 2105 & Salaries and Wages Payable & & 980.00 \\ \hline 2106 & Income Taxes Payable & & 6,000.00 \\ \hline 3100 & Common Stock & & 42,000.00 \\ \hline 3120 & Paid-In Capital in Excess of Par & & 4,200.00 \\ \hline 3200 & Retained Earnings & & 24,000.00 \\ \hline & Total & 136,410.00 & 136,410.00 \\ \hline \end{tabular} The Byte of Accounting Corporation (Byte) sells turn-key computer systems to midsize businesses on account. Byte was started by Lauryn on January 1 of last year when she was issued 2,100 shares of stock. Business Operations: Clients' orders are drop shipped directly from the suppliers to the client's location. Upon delivery of the hardware, Byte is notified and Byte's employees install, modify and test the new items. Significant Accounting Policies: The business has adopted the following accounting policies: - Items that cost less than $2,000.00 are expensed. - Inventory is valued using a perpetual inventory system. - Specific identification is used to determine the cost of computers sold since the units are drop shipped directly to the clients. - In response to customers, Byte will now start to inventory and install Super Toners at our clients' locations. Perpetual FIFO will be used for the Super Toners. - The allowance method is used to account for bad debts. - Rent payments are expensed in the period in which they are incurred. - When calculating depreciation, assets purchased during a month are treated as if purchased on the first day of the month. December 1: new investor, made an investment in Byte by purchasing 2,600 shares of its common stock paying $57,200.00 in cash. The par value of the common stock was $20.00 per share. December 3: Byte purchased a Ricoh Color Copier for $4,800.00. The invoice number was 61298 . Byte paid 10% in cash and signed a three-year note for the remaining balance. Interest at a rate of 6% a vear will be paid semiannuallv. December 3: Check \# 6001 for $2,400.00 was issued by Byte to pay for rent of the office space for December. December 3: Byte received 18 Super Toners for resale to customers at a cost of $25.00 per toner. The invoice number was 7249 , and requires pavment within 30 davs. December 10: Byte sold 13 Super Toners to a customer on account for $51.00 each. The Sales order number was 12100. December 10: Byte records the cost of the 13 Super Toners sold using FIFO. The sales order number was 12100. December 11: Check \# 6002 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 14: Check \# 6003 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $6,600.00 and paid to Seth's Insurance. The effective date of the policy was December 16 and the invoice number was 2387. December 15: Byte purchased \$650.00 of supplies on account. December 16: Byte received 8 Super Toners purchased for resale to customers. The cost was $30.00 per toner. The invoice number was 7959 , and pavment is required in 30 davs. December 17: Byte was informed that Mr. Madoff who has an account with the company will never pay the $506.00 he owes. Record the transaction to write off Mr. Madoff's accounts receivable account using the allowance method. December 17: Byte received invoice number 26354 in the amount of $800.00 from the local newspaper for advertising. December 18: Check \# 6004 was issued to pay Accounts Payable in the amount of $1,020.00. December 19: Byte sold 10 Super toners to a customer on account for $51.00 each. The sales order number was 12101. December 19: Byte records the cost of the 10 Super Toners sold using FIFO. The sales order number was 12101. December 21: Byte received an emailed invoice in the amount of $4,600.00 for computers that were drop shipped and received today. December 21: Byte billed various miscellaneous local customers $9,200.00 for computers that were delivered today. December 21: Record the cost of the computers that were sold today. December 22: Check \# 6005 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 22: Byte received a bill for \$1,415.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. December 22: Check \# 6006 was issued to pay the advertising bill that was previously received and recorded from the local newspaper for advertising, invoice number 26354. December 22: Byte received 15 Super Toners purchased for resale to customers. The cost was $32.00 per toner. The invoice number was 8988 , and pavment is required in 30 davs. December 23: Byte received \$21,400.00 from customers billed when they received delivery. December 23: Byte received an emailed invoice in the amount of $5,850.00 for computers that were drop shipped and received today. December 28: Byte billed various miscellaneous local customers $11,700.00 for computers that were delivered today. December 28: Record the cost of the computers that were sold today. December 28: Byte paid the bill that was previously received and recorded from Computer Parts and Repairs Co with Check \# 6007 . The invoice number was 43254. December 29: Byte received \$14,625.00 from customers billed when they received delivery. December 29: Byte received a bill for the amount of \$630.00 from AT\&T for the telephone and internet access. The invoice number was 784537. December 30: Check \# 6008 was issued to pay salaries of $2,450.00 to equipment operators. (Ignore payroll taxes at this time.) December 30: Check \# 6009 was issued to pay a cash dividend of $.40 per share to Lauryn, a shareholder of Byte. December 30: Check \# 6010 was issued to pay a cash dividend of \$.40 per share to John, a shareholder of Byte. Decemher 30: Byte received a \$8,715.00 check from Helm Corporation for merchandise ordered which will he delivered in .Tanuary. Adjusting Entries The cash received and deposited from customers was $14,650.00 not the $14,625.00 orignially recorded. A physical inventory showed that only $470.00 worth of supplies remained on hand as of December 31 . The interest on the note for the Ricoh Color Copier will be paid every six months. Record the December accrued interest on the note payable for the Ricoh purchased on December 1. Record a journal entry to reflect that one-half month's insurance has expired. A review of Byte's emails indicated that they received an invoice in the amout of $3,125.00 for computers that were drop shipped and received on December 28. Bill various miscellaneous customers 200% of the cost of the computers that were drop shipped and received on December 28. Record the cost of the computers that were sold on December 28. The computer equipment on the Post Closing Trial Balance from last year was purchased last January for $24,500.00. It is being depreciated based upon an estimated useful life of 5.0 years with no salrage value. Calculate the depreciation for one year using the straight-line method of depreciation. The Ricoh Color Copier, part of the office equipment, is estimated to be able to make 480,000 copies and have a salvage value of $500.00. During December, 9,000 copies were made. Calculate the depreciation for one vear using the activitv-based method of depreciation. The remaining office equipment, $67,100.00, was purchased last January and has an estimated useful life of 10.0 years with a salvage value of \$3.100.00. Calculate the depreciation for one vear using the straight-line method of depreciation. A review of Byte's payroll records show that unpaid salaries in the amount of $1,470.00 are owed by Byte for three days, December 28 - 31 . (Ignore pavroll taxes at this time.) Byte's CPA indicated that 9.00% of the outstanding Accounts Receivable would be a good estimate of the uncollectable accounts. Record the bad debt expense using the adiusted allowance method. 9 The account numbers are incorrect One or more of the debit amounts are wrong The accounts in this entry have been flipped 38 One or more of the debit amounts are wrong 40 One or more of the debit amounts are wrong 42 One or more of the debit amounts are wrong 43 One or more of the debit amounts are wrong 45 The account numbers are incorrect One or more of the debit amounts are wrong 46 The account numbers are incorrect 48 One or more of the debit amounts are wrong The accounts in this entry have been flipped