please fill in the debit and credit columns with the givin information

Adjusting Entries - Round to two decimal places. 27 The rent payment made on June 17 was for June, July, August and September Expense the amount associated with one month's rent. 28 A physical inventory showed that only $270.00 worth of office supplies remained on hand as of June 30! 29 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 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 $5,375 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 $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 $501 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 $140,000. On June 10, eight days later, $26,750 was repaid Interest expense must be calculated on the $140,000 for eight days. In addition, interest expense on the $113,250 balance of the loan (S140,000 less $26.750 = $113,250) 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 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. Transaction Account Credit Date Name Description Debit 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent expense recognised Rent expense recognised 28 28 Jun 30 Jun 30 5080 Supplies Expense | 1150 Office Supplies Supplies expense Supplies expense 29 29 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest adjustment Interest adjustment 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Insurance adjustment Insurance adjustment 31 31 Jun 30 Jun 30 1120 Accounts Receivable Unbilled revenue 4100 Computer & Consultin Unbilled revenue Account Debit Credit Transaction 32 32 32 32 Name Description 5110 Depreciation Expense Depreciation expense 1312 Accum. Depr.-Comput Depreciation expense 1212 Accum. Depr.-Office Depreciation expense 1412 Accum. Depr.-Building Depreciation expense 33 33 5020 Salary Expense 2105 Salaries Payable Salary expense Salary expense 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest adjustment Interest adjustment 35 35 Jun 30 Jun 30 5120 Income Tax Expense Income tax expense 2106 Income Taxes Payable Income tax expense 36 36 Jun 30 Jun 30 4100 Computer & Consultin Closing revenue 3400 Income Summary Closing revenue 37 Jun 30 3400 Income Summary Closing expense Transaction Account Credit Date Name Description Debit 37 37 37 37 37 37 37 37 37 37 37 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 3400 Income Summary Closing expense 5010 Rent Expense Closing expense 5020 Salary Expense Closing expense 5030 Advertising Expense Closing expense 15040 Repairs & Maint. Expe Closing expense 5050 Oil & Gas Expense Closing expense 5080 Supplies Expense Closing expense 5090 Interest Expense Closing expense 5100 Insurance Expense Closing expense 5110 Depreciation Expense Closing expense 5120 Income Tax Expense Closing expense 38 Jun 30 38 Jun 30 3400 Income Summary 3200 Retained Earnings Closing income summary Closing income summary 39 39 Jun 30 Jun 30 3200 Retained Earnings 3300 Dividends Closing dividends Closing dividends Adjusting Entries - Round to two decimal places. 27 The rent payment made on June 17 was for June, July, August and September Expense the amount associated with one month's rent. 28 A physical inventory showed that only $270.00 worth of office supplies remained on hand as of June 30! 29 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 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 $5,375 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 $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 $501 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 $140,000. On June 10, eight days later, $26,750 was repaid Interest expense must be calculated on the $140,000 for eight days. In addition, interest expense on the $113,250 balance of the loan (S140,000 less $26.750 = $113,250) 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 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. Transaction Account Credit Date Name Description Debit 27 27 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent expense recognised Rent expense recognised 28 28 Jun 30 Jun 30 5080 Supplies Expense | 1150 Office Supplies Supplies expense Supplies expense 29 29 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest adjustment Interest adjustment 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Insurance adjustment Insurance adjustment 31 31 Jun 30 Jun 30 1120 Accounts Receivable Unbilled revenue 4100 Computer & Consultin Unbilled revenue Account Debit Credit Transaction 32 32 32 32 Name Description 5110 Depreciation Expense Depreciation expense 1312 Accum. Depr.-Comput Depreciation expense 1212 Accum. Depr.-Office Depreciation expense 1412 Accum. Depr.-Building Depreciation expense 33 33 5020 Salary Expense 2105 Salaries Payable Salary expense Salary expense 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest adjustment Interest adjustment 35 35 Jun 30 Jun 30 5120 Income Tax Expense Income tax expense 2106 Income Taxes Payable Income tax expense 36 36 Jun 30 Jun 30 4100 Computer & Consultin Closing revenue 3400 Income Summary Closing revenue 37 Jun 30 3400 Income Summary Closing expense Transaction Account Credit Date Name Description Debit 37 37 37 37 37 37 37 37 37 37 37 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 3400 Income Summary Closing expense 5010 Rent Expense Closing expense 5020 Salary Expense Closing expense 5030 Advertising Expense Closing expense 15040 Repairs & Maint. Expe Closing expense 5050 Oil & Gas Expense Closing expense 5080 Supplies Expense Closing expense 5090 Interest Expense Closing expense 5100 Insurance Expense Closing expense 5110 Depreciation Expense Closing expense 5120 Income Tax Expense Closing expense 38 Jun 30 38 Jun 30 3400 Income Summary 3200 Retained Earnings Closing income summary Closing income summary 39 39 Jun 30 Jun 30 3200 Retained Earnings 3300 Dividends Closing dividends Closing dividends