please record this for me in a journal entry

purchase date is included in these transactions

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 $8,000. The office equipment has a scrap value of $450. The computer equipment has no scrap value. Calculate the depreciation for one month. DOO Adjusting Entries Debit Credit 5.125.00 Adjusted Trial Balance Debit Credit 12,595.66 6,315.00 6.049.00 4,800.00 281.00 53,951.00 263.00 2.400.00 399.00 207,240.00 115,000.00 22,000.00 1078.86 2,633.86 6 Account Unadjusted Tral Balance 7 Number Name Debit Credit 8 1110 Cash 12,595.66 9 1120 Accounts Receivable 1.190.00 10 1130 Prepaid Insurance 6,312.00 11 1140 Prepaid Rent 7,200.00 12 1150 Office Supplies 680.00 13 1211 Office Equip 53,951.00 14 1212 Accum Dept.-Office Equip 15 1311 Computer Equip 207 240.00 16 1312 Accum. Depr.-Computer Equip 17 1411 Building Cost 115,000.00 18 1412 Accum Dept.-Building 19 1510 Land 22,000.00 20 2101 Accounts Payable 1.555.00 21 2102 Advanced Payments 22 2103 Interest Payable 23 2105 Salanes Payable 24 2106 Income Taxes Payable 25 2201 Mortgage Payable 123,300.00 26 2202 Notes Payable 106 690.00 27 3100 Capital Stock 48.400.00 28 3200 Retained Eamings 29 3300 Didends 1,239.66 30 31 4100 Computer & Consulting Revenue 18 345.00 32 5010 Rent Expense 33 5020 Salary Expense 1,620.00 34 5030 Advertising Expense 375.00 35 5040 Repairs & Maint. Expense 1.165.00 36 5050 01 & Gas Expense 815.00 37 5000 Supplies Expense 38 5090 Interest Expense 39 5100 Insurance Expense 40 5110 Depreciation Expense 41 5120 Income Tax Expense 42 43 14 45 46 47 . 364 836.66 364 836 66 48 123,300.00 106,690.00 48,400.00 1.239.66 5.125.00 23,470.00 2.400.00 2.400.00 1,620.00 375 00 1,165.00 815.00 399.00 1,078 86 263.00 399.00 1,078 86 263 00 9.265 86 9.265 86 371 040 52 1040 52 04. was purchased for $165.000. A five-year note was executed by Byte for the balance. 05. June 4. Additional office equipment costing $300 was purchased on credit from Discount Computer Corporation. 06. June 8. Unsatisfactory office equipment costing $60 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. 07. June 10. Byte paid $25,250 on the balance it owed on the June 2 purchase of computer equipment 08. June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for |$6,312 in cash. The effective date of the policy was June 16. 09. June 16: A check in the amount of $8,250 was received for consulting revenue. 2 10. June 16: Byte purchased a building and the land it is on for $137,000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $22.000 The balance of the cost is to be allocated to the building. Byte made a cash down payment of $13,700 and executed a mortgage for the balance. The mortgage is payable in eight equal annual install beginning July 1 23 24 11 June 17: Cash of $7.200 was paid for rent for June, July, August and September Put the total amount into the Prepaid Rent account. 25 26 12 June 17: Received a bill of $375 from the local newspaper for advertising 27 28 13 June 21: Accounts payable in the amount of $240 were paid. 29 30 14 June 21. A fax machine for the office was purchased for $875 cash 31 32 15 June 21. Billed various miscellaneous local customers $4.500 for Consultinn 33