Please help, I am unsure if I am on the right track. I have filled out this excel sheet and can't seem to get it right. Please see below for the general journal. Please assist from #1 through #40. Thank you. Please see info by scrolling all the way down.

0 Fixed assets that cost less than $500.00 are expensed. The allowance method is used to account for bad debts. When calculating depreciation, assets purchased during a month are treated as if purchased on the first day of the month. Transaction Description of transaction 01. June 1: Lauryn, an investor, made an investment in Byte by purchasing 1,862 shares of its common stock paying $35,000.00 in cash, and contributing to Byte computer equipment with a fair market value of $16,240 and office equipment with a fair value of $896. 02. June 1: Ariel Best, an investor, made an investment in Byte by purchasing 2,620 shares of its common stock paying $31,360.00 in cash, and contributing to Byte computer equipment with a fair market value of $42,000. 03. June 1: Jason, an investor, made an investment in Byte by purchasing 2,200 shares of its common stock paying $61,600.00 in cash. 04. June 2: Check # 6001 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $5,640.00 and paid to Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 05. June 4: Additional office equipment costing $4,000 was purchased on credit from Perez's Discount Computer Corporation, invoice number AB9865. 06. June 8: Check # 6002 for $34,000 was issued as a down payment for new computer equipment that cost $170,000 on invoice 827364 from Dell. A five-year note was executed by Byte for the balance. 07. June 8: Defective office equipment costing $800 was returned to Perez's Discount Computer for credit to be applied against the outstanding balance owed by Byte. 08. June 14: Check # 6003 was issued for $26,000 as a partial payment on the balance owed to Dell related to the purchase of computer equipment, invoice 827364. 09. June 16: A check in the amount of $7,250 was received for services performed for Pitman Pictures. 10. June 16: Byte purchased a building and the land it is on for $143,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $23,000.00. The balance of the cost is to be allocated to the building. Check # 6004 was used to make the down payment of $14,300.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance. 11. June 17: Byte received invoice number 26354 in the amount of $275.00 from Fida Marketing Agency for advertising. 12. June 17: Check # 6005 for $4,800.00 was prepaid for rent of the office space for June, July and August. Put the total amount into the Prepaid Rent account. 13. June 21: Received a bill for $1,115.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 14. June 21: Billed various miscellaneous local customers $4,200 for consulting services performed. 15. June 21: Accounts payable in the amount of $3,200.00 were paid with Check # 6006. 16. June 22: Check # 6007 was used to pay salaries of $2,655.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 17. June 22: Check # 6008 was used to pay invoice number 26354, the advertising bill that was previously received from Fida Digital Marketing Agency. 18. June 22: Check # 6009 was used to purchase a scanning machine for the office from Sicre's Office Machines Express for $825.00. The invoice number was 975-328. 19. June 23: Purchased office supplies for $530.00 from Office Max on account. The invoice number was 65498. 20. June 23: Received a bill for the amount of $990.00 from O&G Oil and Gas Co. The invoice number was |784537. 21. June 28: Billed various miscellaneous local customers $5,700 for consulting services performed. 22. June 29: Check # 6010 was used to pay invoice number 43254, the computer repair bill that was previously received from Computer Parts and Repair Co. 23. June 29: Byte received $5,400.00 from customers billed when work was completed. 24. June 29: Check # 6011 was used to pay salaries of $2,655.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 25. June 30: Cash in the amount of $3,365 was received on billings. 26. June 30: Paid a cash dividend of $0.19 per share to the three shareholders of Byte, using Check # 6012 - 6014. [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 =ROUND(number,num_digits). 27. June 30: A physical inventory showed that only $214.00 worth of office supplies remained on hand as of June 30. 28. June 30: The annual interest rate on the mortgage payable was 7.50 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16. 29. June 30: Information relating to the prepaid insurance may be obtained from transaction #4. Record a journal entry to reflect that one half month's insurance has expired. 30. June 30: The rent payment made in transaction # 12 was for June, July and August. Expense the amount associated with one month's rent. 31. June 30: A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,750 for the period of June 28-30. 32. June 30: 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 $8,000. The office equipment has a scrap value of $500. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. June 30: A review of the payroll records show that unpaid salaries in the amount of $1,593.00 are owed to the employees of Byte for three days, June 28 - 30. 34. June 30: J. Collins, the Internal Auditor, indicated that $1,360.00 of the revenue recorded in June will not be earned until August. 35. June 30: The note payable in transaction #6 and transaction #8 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 $136,000. On June 10, eight days later, $26,000 was repaid. Interest expense must be calculated on the $136,000 for eight days. In addition, interest expense on the $110,000 balance of the loan ($136,000 less $26,000 = $110,000) must be calculated for the 20 days remaining in the month of June.] 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 income summary account. 40. Close the dividends account. A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells. Credit Transaction Name Date Account Description Debit 01 01 01 01 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock 0 0 0 35,000.00 16,240.00 896.00 52,136.00 02 Jun 01 03 Jun 01 04 05 06 07 08 09 1110 1120 1130 1140 1150 1211 1212 1311 1312 1411 1412 1510 2101 2102 2103 Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit Debit 2105 Cash Accounts Receivable Prepaid Insurance Prepaid Rent Office Supplies Office Equip Accum. Depr.-Office Equip. Computer Equip. Accum. Depr.-Computer Equip. Building Cost Accum. Depr.-Building Land Accounts Payable Advanced Payments Interest Payable Salaries Payable Income Taxes Payable Mortgage Payable Notes Payable Capital Stock Retained Earnings Dividends Income Summary Computer & Consulting Revenue Rent Expense Salary Expense Advertising Expense Repairs & Maint. Expense Oil & Gas Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Income Tax Expense 2106 2201 2202 3100 3200 3300 3400 4100 5010 5020 5030 5040 5050 5080 5090 5100 5110 5120 Debit Debit Debit Debit