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Description of transaction June 1: Byte of Accounting, Inc. issued 2,580 shares of its common stock to Jeremy after $29,120 in cash and computer equipment with a fair market value of $43, 120 were received. June 1: Byte of Accounting, Inc. issued 2,176 shares of its common stock after acquiring from Courtney $46,200 in cash, computer equipment with a fair market value of $14,000 and office equipment with a fair value of $728. June 1: Byte of Accounting, Inc. acquired S84,000 in cash from 3,000 shares of its common stock. and issued 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. June 4: Additional office equipment costing $600 was purchased on credit from Discount Computer Corporation. June 8: Unsatisfactory office equipment costing $120 was returned to Discount Computer' for credit to be applied against the outstanding balance owed by Byte. June 10: Byte paid S27,500 on the balance it owed on the June 2 purchase ofcomputer ui ment. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $6,312 in cash. 'Ille date of the policy 'was June 16. A Byte of Accounting, General Journal 01 01 02 02 03 0-4 01 01 can t311 iliO tZ11' EGO dt stock al stock 'srmk