please record 36-39 in the general journal

A Byte of Accounting, Inc. General Journal Note: You can only enter data into the yellow filled cells. \begin{tabular}{|r|r|r|l|l|r|r|} \hline 04 & Jun 02 & 1211 & ffice Equip. & Equipment & 4,300.00 & \\ \hline 04 & Jun 02 & 2101 & Accounts Payable & Equipment & & 4,300.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 05 & Jun 04 & 1130 & Prepaid Insurance & Prepaid Insurance & 5,136.00 & \\ \hline 05 & Jun 04 & 2101 & Accounts Payable & Prepaid Insurance & & 5,135.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 07 & Jun 10 & 2101 & Accounts Payable & Partial payment on equipment & 27,500.00 & \\ \hline 07 & Jun 10 & 1110 & Cash & Partial paument on equipmenk & & 27,500.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 08 & Jun 10 & 2101 & Accounts Payable & Return of defective equipment & 860,00 & \\ \hline 08 & Jun 10 & 211 & Dffice Equip. & Return of defective equipment & & 860.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 09 & Jun 16 & 1110 & Cash & Cash received for service perforn & 6,000,00 & \\ \hline 09 & Jun 16 & 4100 & Computer \& Consull & Cash received for service performed & 6,000.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} 4 ... Welcome Chart of Accounts Transactions General Journ \begin{tabular}{|r|r|r|l|l|r|r|} \hline 11 & Jun 17 & 5040 & Repairs \& Maint. Exy & Record of computer repair & 1,140.00 & \\ \hline 11 & Jun 17 & 2101 & Accounts Payable & Fecord of computer repair & & 1,140.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 12 & Jun 17 & 12 & Office Equip. & Purchase of scanning machine & 775.00 & 775.00 \\ \hline 12 & Jun 17 & 1110 & Cash & Purchase of scanning machine & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|r|r|r|} \hline 13 & Jun 21 & 5030 & Advertising Expens & Invoice from advertising company & 325.00 & \\ \hline 13 & Jun 21 & 2109 & Accounts Payable & Invoice from advertising compary & 325.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|r|} \hline 14 & J Jun 21 & 1140 & Prepaid Rent & Fent paid for June and July & 4,600,00 & \\ \hline 14 & Jun21 & 1110 & Cash & Pent paid for June and July & & 4,600,00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 17 & Jun 22 & 2101 & Accounts Payable & Pecord amount paid by check & 3,440.00 & \\ \hline 17 & Jun 22 & 1110 & Cash & Pecord amount paid by check & & 3,440.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|r|} \hline 18 & Jun22 & 1110 & Cash & Pecord of cash received on billind 3,765.00 & \\ \hline 18 & Jun 22 & 4100 & Computer \& Consult & Record of cash received on billing & 3.765.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|r|} \hline 19 & J Jun 23 & 1150 & Office Supplies & Invoice record of bought office sul 680.00 & \\ \hline 19 & Jun 23 & 2101 & Accounts Payable & Invoice record of bought office supplies & 680.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 20 & J Jun 23 & 2101 & Accounts Payable & Pecord of amount paid for advert| & 325.00 & \\ \hline 20 & Jun 23 & 1110 & Cash & Fecord of amounk paid for advertising & 325.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 20 & Jun 23 & 2101 & Acoounts Payable & Record of amount paid for advert & 32500 & \\ \hline 20 & Jun 23 & 1110 & Cash & Record of amount paid for advertising & \multicolumn{2}{|c|}{325.00} \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|l|l|l|} \hline 21 & Jun 28 & 1120 & Accounts Receivable & Record of services performed & 6.225.00 & \\ \hline 21 & Jun 28 & 4100 & Computer \& Consult & Record of services performed & & 6,225,00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 22 & Jun 29 & 5050 & 1 \& Gas Expense & Record of bill from Dil\&Gas Co & 79000 & \\ \hline 22 & Jun 29 & 2101 & Accounts Payable & Fecord of bill from Dil\&Gas Co & & 790.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 24 & Jun 29 & 5020 & Salary Expense & Record of check used to pay salal 2.48000 & \\ \hline 24 & Jun 29 & 1110 & Cash & Record of check used to pay salary & 2.480.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 25 & Jun 30 & 2101 & Accounts Payable & Record of paycheck to service fed & 1,14000 & \\ \hline 25 & Jun 30 & 1110 & Cash & Record of paycheck to service repair & 1,140.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 26 & Jun 30 & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 29 & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 30 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 26 & Jun 30 & 3300 & Dividends & Dividend paid & 5,461.00 & \\ \hline 26 & Jun 30 & 1110 & Cash & Dividend paid & & 5.461.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 27 & Jun 30 & 5090 & Interest Expense & Mortgage Intrest Expense & 418.00 & \\ \hline 27 & Jun 30 & 2103 & Interest Payable & Mortgage Intrest Expense & & 418.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 28 & Jun 30 & 1120 & Accounts Receivable & Service revenue recorded & 5,125.00 & \\ \hline 28 & Jun 30 & 4100 & Computer \& Consulti Service revenue recorded & & 5,125.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 29 & Jun 30 & 5080 & Supplies Expense & Supplies consumed & 399.00 & \\ \hline 29 & Jun 30 & 1150 & Office Supplies & Supplies consumed & & 399.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 30 & Jun 30 & 5010 & Rent Expense & Rent expense during the month & 2,300.00 & \\ \hline 30 & Jun 30 & 1140 & Prepaid Rent & Rent expense during the month & & 2,300.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 31 & Jun 30 & 5100 & Insurance Expense & Insurance expense during month & 2,568.00 & \\ \hline 31 & Jun 30 & 1130 & Prepaid Insurance & Insurance expense during month & & 2,568.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|l|r|r|} \hline 33 & Jun 30 & 5020 & Salary Expense & Salary expense for outstanding \$ & 1,488.00 & \\ \hline 33 & Jun 30 & 2105 & Salaries Payable & Salary expense for outstanding \$ & & 1,488.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 34 & Jun 30 & 4100 & Computer \& Consulti & Service revenue recorded & 1,360.00 & \\ \hline 34 & Jun 30 & 2101 & Accounts Payable & Service revenue recorded & & 1,360.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|l|r|r|} \hline 35 & Jun 30 & 5090 & Interest Expense & Interest on Notes Payable & 1,160.67 & \\ \hline 35 & Jun 30 & 2202 & Notes Payable & Interest on Notes Payable & & 1,160.67 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 26 & Jun 30 & 3300 & Dividends & Dividend paid & 5,461.00 & \\ \hline 26 & Jun 30 & 1110 & Cash & Dividend paid & & 5.461.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 27 & Jun 30 & 5090 & Interest Expense & Mortgage Intrest Expense & 418.00 & \\ \hline 27 & Jun 30 & 2103 & Interest Payable & Mortgage Intrest Expense & & 418.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 28 & Jun 30 & 1120 & Accounts Receivable & Service revenue recorded & 5,125.00 & \\ \hline 28 & Jun 30 & 4100 & Computer \& Consulti Service revenue recorded & & 5,125.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 29 & Jun 30 & 5080 & Supplies Expense & Supplies consumed & 399.00 & \\ \hline 29 & Jun 30 & 1150 & Office Supplies & Supplies consumed & & 399.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 30 & Jun 30 & 5010 & Rent Expense & Rent expense during the month & 2,300.00 & \\ \hline 30 & Jun 30 & 1140 & Prepaid Rent & Rent expense during the month & & 2,300.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 31 & Jun 30 & 5100 & Insurance Expense & Insurance expense during month & 2,568.00 & \\ \hline 31 & Jun 30 & 1130 & Prepaid Insurance & Insurance expense during month & & 2,568.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|l|r|r|} \hline 33 & Jun 30 & 5020 & Salary Expense & Salary expense for outstanding \$ & 1,488.00 & \\ \hline 33 & Jun 30 & 2105 & Salaries Payable & Salary expense for outstanding \$ & & 1,488.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 34 & Jun 30 & 4100 & Computer \& Consulti & Service revenue recorded & 1,360.00 & \\ \hline 34 & Jun 30 & 2101 & Accounts Payable & Service revenue recorded & & 1,360.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|l|r|r|} \hline 35 & Jun 30 & 5090 & Interest Expense & Interest on Notes Payable & 1,160.67 & \\ \hline 35 & Jun 30 & 2202 & Notes Payable & Interest on Notes Payable & & 1,160.67 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l} \hline \\ \hline June 30:Income taxes are to be computed at the rate of 25 percent of net income before taxes. \end{tabular} 3une 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.]