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H. Lee, opened a business called Lee tngineering and recorded the following transactions in its first month of operations. June 1H. Lee, the owner, invested $12,0 cash, office equipment with a value of $1,0, and $7,0 of drafting equipment to launch the company. June 2 The company purchased land worth \$54,900 for an office by paying $13,300 cash and signing a note payable for $40,700. June 2 The company purchased a portable building with $5,00 cash and moved it onto the land acquired on June 2 . June 2 The company paid $6,000 cash for the premium on a 15 -month insurance policy. June 7 The company completed and delivered a set of plans for a client and collected $10,200 cash. June 12 The company purchased $26,000 of additional drafting equipment by paying $14,500 cash and signing a payable for $11,500. June 14 The company completed $22,000 of engineering services for a client. This amount is to be received in 30 days. June 15 The company purchased $1,650 of additional office equipment on credit. June 17 The company completed engineering services for $24,000 on credit. June 18 The company received a bill for rent of equipment that was used on a recently completed job. The $1,80 rent cost must be paid within 3 days. June 2 The company collected $11,000 cash in partial payment from the client billed on June 14. June 21 The company paid $1,200 cash for wages to a drafting assistant. June 23 The company paid $1,650 cash to settle the account payable created on June 15. June 24 The company paid $1,175 cash for repairs. June 26H. Lee withdrew $9,680 cash from the company for personal use. June 28 The company paid $1,200 cash for wages to a drafting assistant. June 30 The company paid $2,900 cash for advertisements on the web during June. Descriptions of items that require adjusting entries on June 30,2021 , follow. a) The company has completed, but not yet billed, $10,000 of engineering services for a client. b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $3,250 salvage value, is $140 per month. c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $18,000 salvage value, is $1,300 per month. d) Straight-line depreciation on the building, assuming a 25 -year life and a $14,000 salvage value, is $120 per month. e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1 . f) Accrued interest on the long-term note payable is $120. g) The drafting assistant is paid $1,200 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end. Journal entry worksheet 234567 The company has completed, but not yet billed, $10,000 of engineering services for a client. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet 567 Straight-line depreciation on the office equipment, assuming a 5-year life and a $3,250 salvage value, is $140 per month. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet 567 Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $18,000 salvage value, is $1,300 per month. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet 7 Straight-line depreciation on the building, assuming a 25 -year life and a $14,000 salvage value, is $120 per month. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet The balance in prepaid insurance represents a 15 -month policy that went into effect on June 1. Prepare the required adjusting entry, if any. Note: Enter debits before credits. Journal entry worksheet