Please help me out with transaction #35 band #37 I cant figure out what is wrong.

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 $8,500. The office equipment has a scrap value of $500. The computer equipment has no scrap value. Calculate the depreciation for one month. 33. A review of the pavroll records show that unpaid salaries in the amount of $621.00 are owed 34. The note payable relating to the June 2 , and 10 transactions is a five-year note, with interest at [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $120,000. On June 10, eight days later, $23,000 was repaid. Interest expense must be calculated on the $120,000 for eight days. In addition, interest expense on the $97,000 balance of the loan ($120,000 less $23,000=$97,000) 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 to the appropriate financial statement.] A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells. General Journal Note: You can only enter data into the yellow filled cells. \begin{tabular}{|r|r|l|l|l|r|r|} \hline 13 & Jun 21 & 2101 & Accounts Payable & Paid accounts payable & 400.00 & \\ \hline 13 & Jun 21 & 1110 Cash & Paid accounts payable & & 400.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|l|l|l|r|r|} \hline 14 & Jun 21 & 1211 & Office Equip. & Fax machine purchased & 725.00 & \\ \hline 14 & Jun 21 & 1110 & Cash & Fax machine purchased & & 725.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|r|} \hline 15 & Jun 21 & 1120 & Accounts Receivable Billed custumers for consulting ser & 4,700.00 & \\ \hline 15 & Jun 21 & 4100 & Computer \& Consultil Billed custumers for consulting services & 4,700.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|r|} \hline 16 & Jun 22 & 5020 & Salary Expense & paid Salary & 1,035.00 & \\ \hline 16 & Jun 22 & 1110 & Cash & paid Salary & & 1,035.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|r|r|} \hline 17 & Jun 22 & 5040 & Repairs \& Maint. Exp & Received bill for repairing compute & 1,215.00 & \\ \hline 17 & Jun 22 & 2101 & Accounts Payable & Received bill for repairing computer & 1,215.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|l|l|l|r|r|} \hline 18 & Jun 22 & 2101 & Accounts Payable & Advertising expense & 300.00 & \\ \hline 18 & Jun 22 & 1110 Cash & Advertising expense & & 300.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 19 & Jun 23 & 1150 & Office Supplies & Purchased office supplies & 555.00 & \\ \hline 19 & Jun 23 & 2101 & Accounts Payable & Purchased office supplies & & 555.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 20 & Jun 23 & 1110 & Cash & Cash received from custumers & 3,765.00 & \\ \hline 20 & Jun 23 & 1120 & Accounts Receivable & Cash received from custumers & & 3,765.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|r|} \hline 21 & Jun 28 & 1120 & Accounts Receivable & Consulting service revenue & 5,910.00 & \\ \hline 21 & Jun 28 & 4100 & Computer \& Consultil Consulting service revenue & & 5,910.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 23 & Jun 29 & 1110 & Cash & Paid the dues & 5,600.00 & \\ \hline 23 & Jun 29 & 1120 & Accounts Receivable & Paid the dues & & 5,600.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 24 & Jun 29 & 5020 & Salary Expense & Paid salary & 1,035.00 & \\ \hline 24 & Jun 29 & 1110 & Cash & Paid salary & & 1,035.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 25 & Jun 30 & 5050 & Oil \& Gas Expense & Oil and gas bill & 915.00 & \\ \hline 25 & Jun 30 & 2101 & Accounts Payable & Oil and gas bill & & 915.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|l|l|r|r|} \hline 26 & Jun 30 & 3300 & Dividends & Paid dividend & 1,670.55 & \\ \hline 26 & Jun 30 & 1110 & Cash & Paid dividend & & 1,670.55 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 27 & Jun 30 & 5010 & Rent Expense & Rent expense & 1,700.00 & \\ \hline 27 & Jun 30 & 1140 Prepaid Rent & Rent expense & & 1,700.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 28 & Jun 30 & 5080 & Supplies Expense & Supplies expense & 330.00 & \\ \hline 28 & Jun 30 & 1150 Office Supplies & Supplies expense & & 330.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|l|l|} \hline 29 & Jun 30 & 5090 & Interest Expense & Interest on mortgage for half mont| & 429.00 & \\ \hline 29 & Jun 30 & 2103 & Interest Payable & Interest on mortgage for half month & 429.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 30 & Jun 30 & 5100 & Insurance Expense & Prepaid insurance & 270.00 & \\ \hline 30 & Jun 30 & 1130 Prepaid Insurance & Prepaid insurance & & 270.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|l|} \hline 31 & Jun 30 & 1120 & Accounts Receivable & Unbilled revenues & 5,625.00 & \\ \hline 31 & Jun 30 & 4100 & Computer \& Consultil Unbilled revenues & & 5,625.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|r|} \hline 32 & Jun 30 & 5110 & Depreciation Expense Fixed assets & 3,483.16 & \\ \hline 32 & Jun 30 & 1412 Accum. Depr.-Buildin Fixed assets & & 294.97 \\ \hline 32 & Jun 30 & 1212 Accum. Depr.-Office & Fixed assets & & 16.19 \\ \hline 32 & Jun 30 & 1312 Accum. Depr.-Compu Fixed assets & & 3,172.00 \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|r|} \hline 34 & Jun 30 & 5090 & Interest Expense & Notes payable & 966.67 & \\ \hline 34 & Jun 30 & 2103 & Interest Payable & Notes payable & & 966.67 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|l|} \hline 36 & Jun 30 & 4100 & Computer \& Consultil & Close revenue account & 23,235.00 & \\ \hline 36 & Jun 30 & 3400 & Income Summary & Close revenue account & & 23,235.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 36 & Jun 30 & 4100 & Computer \& Consultil Close revenue account & 23,235.00 & \\ \hline 36 & Jun 30 & 3400 & Income Summary & Close revenue account & & 23,235.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 38 & Jun 30 & 3400 & Income Summary & Close income summary & 8,926.38 & \\ \hline 38 & Jun 30 & 3200 & Retained Earnings & Close income summary & & 8,926.38 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 39 & Jun 30 & 3200 & Retained Earnings & Close dividends account & 1,670.55 & \\ \hline 39 & Jun 30 & 3300 & Dividends & Close dividends account & & 1,670.55 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular}