previous records to solve the problems:

A physical inventory showed that only $414.00 worth of general office supplies remained on hand 31. of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies. The annual interest rate on the mortgage payable was 8.75 percent. Interest expense for one-half 32. month should be computed because the building and land were purchased and the liability incurrec on June 16. 33. Record a journal entry to reflect that one half month's insurance has expired. 34. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $15,125.00 for the period of June 28-30. The Building and the Office Equipment have the following estimated useful lives: Building - 31.5 years 35. Office Equipment - 7.0 years Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's salvage value is $7,000.00. The office equipment has a salvage value of $400.00. Calculate the depreciation for one month using the straight-line method of depreciation. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{8}{|c|}{ Advertising Payable }} \\ \hline & & & & & & & \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{c} 98 \\ 99 \\ 100 \end{tabular}}} \\ \hline & & & & & & & \\ \hline Office Supplies Purchase & 20 & Jun23 & 1150 . & Office Supplies & Office Supplies Purchase & 975.00 & \\ \hline \begin{tabular}{l} 102 \\ 103 \end{tabular} & 20 & Jun23 & 2101 & Accounts Payable & Office Supplies Purchase & & 975.00 \\ \hline \multicolumn{8}{|c|}{ 2101 Aocounts Payaole } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 105 \\ 104 \\ 105 \end{tabular}}} \\ \hline & & & & & & & \\ \hline Collection of Receivable & 21 & Jun23 & 1110 & Cash & Collection of Receivable & 3,925.00 & \\ \hline 107 & 21 & Jun23 & 1120 & Accounts Recelvable & Collection of Recelvable & & 3,925.00 \\ \hline \multicolumn{8}{|c|}{ 1120 Accounts Recelvalote } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 108 \\ 109 \end{tabular}}} \\ \hline & & \\ \hline 111 & 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 112 & 22 & sun28 & 4100 & Computer & Consulting & Consulting Services performed & & 5,280.00 \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 113 \\ 114 \\ 115 \end{tabular}}} \\ \hline & & \\ \hline$16 & 23 & Jun 29 & 2101 & Accounts Payable & Paid Repairs to the Comp Equip & 1,290.00 & \\ \hline 117 & 23 & Jun29 & 1110 & Cash & Paid Repairs to the Comp Equip & & 1,290.00 \\ \hline \multicolumn{8}{|c|}{ Faid Repairs to une comprequip } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 119 \\ 120 \end{tabular}}} \\ \hline & & & & & & & \\ \hline \multicolumn{2}{|c|}{ Cash Received for Billings } & Jun29 & 1110 & Cash & Cash Received for Billings & 5.001 .00 & \\ \hline 122 & 24 & Jun 29 & 1120 & Accounts Receivable & Cash Received for Billings & & 5.001 .00 \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 124 \\ 125 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 126 & 25 & Jun 29 & 5020 & Salary Expense & Paid Salaries: & 1.035 .00 & \\ \hline 127 & 25 & Jun29 & 1110 & Cash & Paid Salaries & & 1.035 .00 \\ \hline \multicolumn{8}{|l|}{\begin{tabular}{l} 127 \\ 128 \end{tabular}} \\ \hline 129 & & & & & & & \\ \hline \multicolumn{8}{|c|}{ OH and Gas Company } \\ \hline 131 & 26 & Jun30 & 5050 & Oil 8 Gas Expense & Oil and Gas Company & 840.00 & \\ \hline 132 & 26 & Jun 30 & 2101 & Accounts Payable & Oil and Gas Company & & 840.00 \\ \hline 133 & & & & & & & \\ \hline 134 & & & & & & & \\ \hline 135 & & & & & & & \\ \hline 136 & 27 & Jun30 & 3300 & Dividends & Lauryn's dividends & 84750 & \\ \hline 137 & 27 & Jun30 & 1110 & Cash & Lauryn's dividends & & 847.50 \\ \hline 138 & & & & & & & \\ \hline 139 & & & & & & & \\ \hline 140 & & & & & & & \\ \hline 141 & 28 & Jun 30 & 3300 & Dividends & Naoml Pisfil Capunay's dividends. & 379.50 & \\ \hline 142 & 28 & Jun30 & 1110 & Cash & Naomi Pisfil Capunay's dividends & & 379.50 \\ \hline 143 & & & & & & & \\ \hline 144 & & & & & & & \\ \hline 145 & & & & & & & \\ \hline 146 & 29 & Jun 30 & 3300 & Dividends & Courthey's dividends & 97.05 & \\ \hline 147 & 29 & Jun30 & 1110 & Cash & Courtney's dividends & & 97.05 \\ \hline 148 & & & & & & & \\ \hline 149 & & & & & & & \\ \hline \end{tabular} The Computer Equipment has an estimated useful life of 5.00 years. Management has decided that assets purchased during a month are treated as if purchased on the 36. first day of the month. The computer equipment's scrap value is $20,000.00. Calculate the depreciation for one month using the double declining method of depreciation. 37. A review of the payroll records show that unpaid salaries in the amount of $621.00 are owed by Byte for three days, June 2830. Ignore payroll taxes. The note payable to Royce Computers (transactions 04 and 08 ) is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $108,000.00. On June 10 , eight days later, $20,750.00 was repaid. Interest expense must be 38. calculated on the $108,000.00 for eight days. In addition, interest expense on the $87,250.00 balanc of the loan ($108,000.00 less $20,750.00=$87,250.00) must be calculated for the 20 days remaining in the month of June.] \begin{tabular}{|c|c|c|l|l|l|l|} \hline 12 & Jun 17 & 1140 & Prepaid Rent & Prepaid Rent & 6,400.00 & \\ \hline 12 & Jun 17 & 1110 & Cash & Prepaid Rent & & \\ \hline & & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 13 & Jun 17 & 5030 & Advertising Expense & Advertising & 30000 & \\ \hline 13 & Jun 17 & 2101 & Accounts Payable & Advertising & & 300.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 14 & Jun 21 & 2101 & Accounts Payable & Payment with check $5007 & 480.00 & \\ \hline 14 & Jun 21 & 1110 & Cash & Payment with check $5007 & & 480.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 15 & Jun 21 & 1211 & Office Equip. & Fax Machine & 675.00 & \\ \hline 15 & Jun 21 & 1110 & Cash & Fax Machine & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 16 & Jun 21 & 1120 & Accounts Receivable & Consulting Services performed & 4,900.00 & \\ \hline 16 & Jun 21 & 4100 & Computer \& Consulting F F Consulting Services performed & & 4,900,00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|l|l|r|r|} \hline 17 & Jun 22 & 5020 & Salary Expense & Salaries Expenses Paid & 1,035.00 & \\ \hline 17 & Jun 22 & 1110 & Cash & Salaries Expenses Paid & & 1,035.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|r|r|} \hline 18 & Jun 22 & 5040 & Repairs \& Maint. Expens & Repairs to the Comp Equipment & 1,290.00 & \\ \hline 18 & Jun 22 & 2101 & Accounts Payable & Repairs to the Comp Equipment & & 1,290.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 19 & Jun 22 & 2101 & Accounts Payable & Advertising Payable & 300.00 & \\ \hline 19 & Jun 22 & 1110 & Cash & Adverfising Payable & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|l|r|r|} \hline 20 & Jun 23 & 1150 & Office Supplies & Office Supplies Purchase & 975.00 & \\ \hline 20 & Jun 23 & 2101 & Accounts Payable & Office Supplies Purchase & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|l|l|r|r|} \hline 21 & Jun23 & 1110 & Cash & Collection of Receivable & 3.925 .00 & \\ \hline 21 & Jun 23 & 1120 & Accounts Receivable & Collection of Receivable & & 3,925.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 22 & Jun28 & 4100 & Cornputer \& Consulting F Consulting Services performed & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|l|l|r|r|r|} \hline 01 & Jun 01 & 1110 & Cash & Laury's transaction & 169.556 .50 & \\ \hline 01 & Jun 01 & 3100 & Capital Stock & Laury's transaction & & 56.50 \\ \hline 01 & Jun 01 & 3110 & Paid-in Captal in Excess Lauryn's transaction & & 169,500.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 02 & Jun 01 & 1110 & Cash & Naomi Pisli Capunar's transaction & 31,210.40 & \\ \hline 02. & Jun 01 & 1311 & Computer Equip. & Naomi Pisfil Capunarys transaction & 44,714.90 & \\ \hline 02 & Jun 01 & 3100 & Capital Stock & Naomi Pisfil Capunay/s transaction & & 2530 \\ \hline 02 & Jun 01 & 3110 & \multicolumn{3}{|c|}{ Paid An Capital in Excess Naomi Pisfil Capunar/s transaction } & 75,900.00 \\ \hline 03 & Jun 01 & 1311 & Computer Equip. & Courtney's transaction & 18.006 .00 & \\ \hline 03 & Jun 01 & 1211 & Office Equip. & Courtney's transaction & 1,410.47 & \\ \hline 03 & Jun 01 & 3100 & Capital Stock & Courtney/s transaction & & 6.47 \\ \hline 03 & Jun 01 & 3110 & \multicolumn{3}{|c|}{ Paid-in Capital in Excess Courtney's transaction } & 19.410 .00 \\ \hline & Jun 02 & 1311 & Computer Equip. & & & \\ \hline 04 & Jun 02 & 1110 & \begin{tabular}{l} Computer Equip. \\ Cash \end{tabular} & \multicolumn{2}{|c|}{ Down Payment for Additional Compul 135,000.00} & 27.000 .00 \\ \hline \multirow[t]{2}{*}{04} & Jun 02. & 2202 & \begin{tabular}{l} Cash \\ 2 Notes Payable \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} Down Payment for Addotional Computer Equipmen \\ Down Payment for Additional Computer Equipmen \end{tabular}} & 108,00000122,000,00 \\ \hline & & & & & & \\ \hline 05 & & & & Additional Olfise Equipment & 600.00 & \\ \hline \multirow[t]{3}{*}{05} & \begin{tabular}{l} Jun 04 \\ Jun 04 \\ \end{tabular} & \begin{tabular}{l} 1211 \\ 2101 \end{tabular} & \begin{tabular}{l} 1 Office Equip. \\ 1 Accounts Payable \end{tabular} & \begin{tabular}{l} Additional Office Equipment \\ Addtional Olfice Equipment \end{tabular} & & \\ \hline & + & & & & & 600.00 \\ \hline & & & & & & \\ \hline 06 & & & & & & \\ \hline \multirow[t]{3}{*}{06} & \begin{tabular}{l} Jun 08 \\ Jun08 \\ \end{tabular} & 12112101 & 1 Accounts Payable & & 12000 & \\ \hline & & 1211 & 1 Office Equip. & Unsatisfaction Office Equipment & & 120.00 \\ \hline & & & & & & \\ \hline 07 & Jun OB & & & & & \\ \hline \multirow[t]{3}{*}{07} & Jun 08 & \begin{tabular}{l} 1150 \\ 2101 \end{tabular} & Office Supplies & Purchase of Supples & 1,950.00 & \\ \hline & & 2101 & 1 Accounts Payable & Purchase of Supples & & 1,950.00 \\ \hline & & & & & & \\ \hline \multirow{2}{*}{08} & & & & & & \\ \hline & JuJun10 & 11102202 & 2 Notes Payable & \begin{tabular}{l} Reducing Principal Owed \\ Reducing Principal Owed \\ \end{tabular} & 20.75000 & \\ \hline & & 1110 & 10. Cash & Reducing Principal Owed & & 20.750 .00 \\ \hline & & & & & & \\ \hline 09 & & & & & & \\ \hline \multirow{3}{*}{09} & \begin{tabular}{l} Jun 14 \\ Jun 14 \\ \end{tabular} & 1130 & 30 Prepaid insurance & One-year insurance & 5,30400 & \\ \hline & Jun 14 & 1110 & 10 Cash & One-year insurance & & 5.304 .00 \\ \hline & & & & & & \\ \hline 10. & & & & & & \\ \hline \multirow{3}{*}{10} & Jun16Jun16 & 1110 & 10 Cash & Revenue for semices performed & 8.760 .00 & \\ \hline & Jun 16 & 4100 & 00 Computer 8 Consulting & 2. Revenve for sarvices performed & & 8,76000 \\ \hline & & & & & & \\ \hline \multirow{2}{*}{11} & & & & & & \\ \hline & Jun16Jun16 & 1510 & 10 Land & \begin{tabular}{l} Land and Bulding purchase \\ Land and Bulding purchase \end{tabular} & 22.000 .00 & \\ \hline \multirow{2}{*}{\begin{tabular}{r} 11 \\ 11 \\ 11 \end{tabular}} & \begin{tabular}{l} Jun16 \\ Jun16 \end{tabular} & 11101411 & \begin{tabular}{l} 11 Building \\ 10 Cash \end{tabular} & \begin{tabular}{l} Land and Bulding purchase \\ Land and Bulding purchase \end{tabular} & 115.00000 & \\ \hline & Jun16 & 22011110 & \begin{tabular}{l} 10 Cash \\ 01 Mortgage Paypble \end{tabular} & \begin{tabular}{l} Land and Bulling purchase \\ Land and Bulding purchase \end{tabular} & & 1233000013,700,00 \\ \hline & & & & & & 123,300,00 \\ \hline \end{tabular} A physical inventory showed that only $414.00 worth of general office supplies remained on hand 31. of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies. The annual interest rate on the mortgage payable was 8.75 percent. Interest expense for one-half 32. month should be computed because the building and land were purchased and the liability incurrec on June 16. 33. Record a journal entry to reflect that one half month's insurance has expired. 34. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $15,125.00 for the period of June 28-30. The Building and the Office Equipment have the following estimated useful lives: Building - 31.5 years 35. Office Equipment - 7.0 years Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's salvage value is $7,000.00. The office equipment has a salvage value of $400.00. Calculate the depreciation for one month using the straight-line method of depreciation. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{8}{|c|}{ Advertising Payable }} \\ \hline & & & & & & & \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{c} 98 \\ 99 \\ 100 \end{tabular}}} \\ \hline & & & & & & & \\ \hline Office Supplies Purchase & 20 & Jun23 & 1150 . & Office Supplies & Office Supplies Purchase & 975.00 & \\ \hline \begin{tabular}{l} 102 \\ 103 \end{tabular} & 20 & Jun23 & 2101 & Accounts Payable & Office Supplies Purchase & & 975.00 \\ \hline \multicolumn{8}{|c|}{ 2101 Aocounts Payaole } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 105 \\ 104 \\ 105 \end{tabular}}} \\ \hline & & & & & & & \\ \hline Collection of Receivable & 21 & Jun23 & 1110 & Cash & Collection of Receivable & 3,925.00 & \\ \hline 107 & 21 & Jun23 & 1120 & Accounts Recelvable & Collection of Recelvable & & 3,925.00 \\ \hline \multicolumn{8}{|c|}{ 1120 Accounts Recelvalote } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 108 \\ 109 \end{tabular}}} \\ \hline & & \\ \hline 111 & 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 112 & 22 & sun28 & 4100 & Computer & Consulting & Consulting Services performed & & 5,280.00 \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 113 \\ 114 \\ 115 \end{tabular}}} \\ \hline & & \\ \hline$16 & 23 & Jun 29 & 2101 & Accounts Payable & Paid Repairs to the Comp Equip & 1,290.00 & \\ \hline 117 & 23 & Jun29 & 1110 & Cash & Paid Repairs to the Comp Equip & & 1,290.00 \\ \hline \multicolumn{8}{|c|}{ Faid Repairs to une comprequip } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 119 \\ 120 \end{tabular}}} \\ \hline & & & & & & & \\ \hline \multicolumn{2}{|c|}{ Cash Received for Billings } & Jun29 & 1110 & Cash & Cash Received for Billings & 5.001 .00 & \\ \hline 122 & 24 & Jun 29 & 1120 & Accounts Receivable & Cash Received for Billings & & 5.001 .00 \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 124 \\ 125 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 126 & 25 & Jun 29 & 5020 & Salary Expense & Paid Salaries: & 1.035 .00 & \\ \hline 127 & 25 & Jun29 & 1110 & Cash & Paid Salaries & & 1.035 .00 \\ \hline \multicolumn{8}{|l|}{\begin{tabular}{l} 127 \\ 128 \end{tabular}} \\ \hline 129 & & & & & & & \\ \hline \multicolumn{8}{|c|}{ OH and Gas Company } \\ \hline 131 & 26 & Jun30 & 5050 & Oil 8 Gas Expense & Oil and Gas Company & 840.00 & \\ \hline 132 & 26 & Jun 30 & 2101 & Accounts Payable & Oil and Gas Company & & 840.00 \\ \hline 133 & & & & & & & \\ \hline 134 & & & & & & & \\ \hline 135 & & & & & & & \\ \hline 136 & 27 & Jun30 & 3300 & Dividends & Lauryn's dividends & 84750 & \\ \hline 137 & 27 & Jun30 & 1110 & Cash & Lauryn's dividends & & 847.50 \\ \hline 138 & & & & & & & \\ \hline 139 & & & & & & & \\ \hline 140 & & & & & & & \\ \hline 141 & 28 & Jun 30 & 3300 & Dividends & Naoml Pisfil Capunay's dividends. & 379.50 & \\ \hline 142 & 28 & Jun30 & 1110 & Cash & Naomi Pisfil Capunay's dividends & & 379.50 \\ \hline 143 & & & & & & & \\ \hline 144 & & & & & & & \\ \hline 145 & & & & & & & \\ \hline 146 & 29 & Jun 30 & 3300 & Dividends & Courthey's dividends & 97.05 & \\ \hline 147 & 29 & Jun30 & 1110 & Cash & Courtney's dividends & & 97.05 \\ \hline 148 & & & & & & & \\ \hline 149 & & & & & & & \\ \hline \end{tabular} The Computer Equipment has an estimated useful life of 5.00 years. Management has decided that assets purchased during a month are treated as if purchased on the 36. first day of the month. The computer equipment's scrap value is $20,000.00. Calculate the depreciation for one month using the double declining method of depreciation. 37. A review of the payroll records show that unpaid salaries in the amount of $621.00 are owed by Byte for three days, June 2830. Ignore payroll taxes. The note payable to Royce Computers (transactions 04 and 08 ) is a five-year note, with interest at the rate of 12 percent annually. Interest expense should be computed based on a 360 day year. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $108,000.00. On June 10 , eight days later, $20,750.00 was repaid. Interest expense must be 38. calculated on the $108,000.00 for eight days. In addition, interest expense on the $87,250.00 balanc of the loan ($108,000.00 less $20,750.00=$87,250.00) must be calculated for the 20 days remaining in the month of June.] \begin{tabular}{|c|c|c|l|l|l|l|} \hline 12 & Jun 17 & 1140 & Prepaid Rent & Prepaid Rent & 6,400.00 & \\ \hline 12 & Jun 17 & 1110 & Cash & Prepaid Rent & & \\ \hline & & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 13 & Jun 17 & 5030 & Advertising Expense & Advertising & 30000 & \\ \hline 13 & Jun 17 & 2101 & Accounts Payable & Advertising & & 300.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 14 & Jun 21 & 2101 & Accounts Payable & Payment with check $5007 & 480.00 & \\ \hline 14 & Jun 21 & 1110 & Cash & Payment with check $5007 & & 480.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 15 & Jun 21 & 1211 & Office Equip. & Fax Machine & 675.00 & \\ \hline 15 & Jun 21 & 1110 & Cash & Fax Machine & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 16 & Jun 21 & 1120 & Accounts Receivable & Consulting Services performed & 4,900.00 & \\ \hline 16 & Jun 21 & 4100 & Computer \& Consulting F F Consulting Services performed & & 4,900,00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|l|l|r|r|} \hline 17 & Jun 22 & 5020 & Salary Expense & Salaries Expenses Paid & 1,035.00 & \\ \hline 17 & Jun 22 & 1110 & Cash & Salaries Expenses Paid & & 1,035.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|r|r|} \hline 18 & Jun 22 & 5040 & Repairs \& Maint. Expens & Repairs to the Comp Equipment & 1,290.00 & \\ \hline 18 & Jun 22 & 2101 & Accounts Payable & Repairs to the Comp Equipment & & 1,290.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 19 & Jun 22 & 2101 & Accounts Payable & Advertising Payable & 300.00 & \\ \hline 19 & Jun 22 & 1110 & Cash & Adverfising Payable & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|l|r|r|} \hline 20 & Jun 23 & 1150 & Office Supplies & Office Supplies Purchase & 975.00 & \\ \hline 20 & Jun 23 & 2101 & Accounts Payable & Office Supplies Purchase & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|l|l|r|r|} \hline 21 & Jun23 & 1110 & Cash & Collection of Receivable & 3.925 .00 & \\ \hline 21 & Jun 23 & 1120 & Accounts Receivable & Collection of Receivable & & 3,925.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 22 & Jun28 & 4100 & Cornputer \& Consulting F Consulting Services performed & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|l|l|r|r|r|} \hline 01 & Jun 01 & 1110 & Cash & Laury's transaction & 169.556 .50 & \\ \hline 01 & Jun 01 & 3100 & Capital Stock & Laury's transaction & & 56.50 \\ \hline 01 & Jun 01 & 3110 & Paid-in Captal in Excess Lauryn's transaction & & 169,500.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 02 & Jun 01 & 1110 & Cash & Naomi Pisli Capunar's transaction & 31,210.40 & \\ \hline 02. & Jun 01 & 1311 & Computer Equip. & Naomi Pisfil Capunarys transaction & 44,714.90 & \\ \hline 02 & Jun 01 & 3100 & Capital Stock & Naomi Pisfil Capunay/s transaction & & 2530 \\ \hline 02 & Jun 01 & 3110 & \multicolumn{3}{|c|}{ Paid An Capital in Excess Naomi Pisfil Capunar/s transaction } & 75,900.00 \\ \hline 03 & Jun 01 & 1311 & Computer Equip. & Courtney's transaction & 18.006 .00 & \\ \hline 03 & Jun 01 & 1211 & Office Equip. & Courtney's transaction & 1,410.47 & \\ \hline 03 & Jun 01 & 3100 & Capital Stock & Courtney/s transaction & & 6.47 \\ \hline 03 & Jun 01 & 3110 & \multicolumn{3}{|c|}{ Paid-in Capital in Excess Courtney's transaction } & 19.410 .00 \\ \hline & Jun 02 & 1311 & Computer Equip. & & & \\ \hline 04 & Jun 02 & 1110 & \begin{tabular}{l} Computer Equip. \\ Cash \end{tabular} & \multicolumn{2}{|c|}{ Down Payment for Additional Compul 135,000.00} & 27.000 .00 \\ \hline \multirow[t]{2}{*}{04} & Jun 02. & 2202 & \begin{tabular}{l} Cash \\ 2 Notes Payable \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} Down Payment for Addotional Computer Equipmen \\ Down Payment for Additional Computer Equipmen \end{tabular}} & 108,00000122,000,00 \\ \hline & & & & & & \\ \hline 05 & & & & Additional Olfise Equipment & 600.00 & \\ \hline \multirow[t]{3}{*}{05} & \begin{tabular}{l} Jun 04 \\ Jun 04 \\ \end{tabular} & \begin{tabular}{l} 1211 \\ 2101 \end{tabular} & \begin{tabular}{l} 1 Office Equip. \\ 1 Accounts Payable \end{tabular} & \begin{tabular}{l} Additional Office Equipment \\ Addtional Olfice Equipment \end{tabular} & & \\ \hline & + & & & & & 600.00 \\ \hline & & & & & & \\ \hline 06 & & & & & & \\ \hline \multirow[t]{3}{*}{06} & \begin{tabular}{l} Jun 08 \\ Jun08 \\ \end{tabular} & 12112101 & 1 Accounts Payable & & 12000 & \\ \hline & & 1211 & 1 Office Equip. & Unsatisfaction Office Equipment & & 120.00 \\ \hline & & & & & & \\ \hline 07 & Jun OB & & & & & \\ \hline \multirow[t]{3}{*}{07} & Jun 08 & \begin{tabular}{l} 1150 \\ 2101 \end{tabular} & Office Supplies & Purchase of Supples & 1,950.00 & \\ \hline & & 2101 & 1 Accounts Payable & Purchase of Supples & & 1,950.00 \\ \hline & & & & & & \\ \hline \multirow{2}{*}{08} & & & & & & \\ \hline & JuJun10 & 11102202 & 2 Notes Payable & \begin{tabular}{l} Reducing Principal Owed \\ Reducing Principal Owed \\ \end{tabular} & 20.75000 & \\ \hline & & 1110 & 10. Cash & Reducing Principal Owed & & 20.750 .00 \\ \hline & & & & & & \\ \hline 09 & & & & & & \\ \hline \multirow{3}{*}{09} & \begin{tabular}{l} Jun 14 \\ Jun 14 \\ \end{tabular} & 1130 & 30 Prepaid insurance & One-year insurance & 5,30400 & \\ \hline & Jun 14 & 1110 & 10 Cash & One-year insurance & & 5.304 .00 \\ \hline & & & & & & \\ \hline 10. & & & & & & \\ \hline \multirow{3}{*}{10} & Jun16Jun16 & 1110 & 10 Cash & Revenue for semices performed & 8.760 .00 & \\ \hline & Jun 16 & 4100 & 00 Computer 8 Consulting & 2. Revenve for sarvices performed & & 8,76000 \\ \hline & & & & & & \\ \hline \multirow{2}{*}{11} & & & & & & \\ \hline & Jun16Jun16 & 1510 & 10 Land & \begin{tabular}{l} Land and Bulding purchase \\ Land and Bulding purchase \end{tabular} & 22.000 .00 & \\ \hline \multirow{2}{*}{\begin{tabular}{r} 11 \\ 11 \\ 11 \end{tabular}} & \begin{tabular}{l} Jun16 \\ Jun16 \end{tabular} & 11101411 & \begin{tabular}{l} 11 Building \\ 10 Cash \end{tabular} & \begin{tabular}{l} Land and Bulding purchase \\ Land and Bulding purchase \end{tabular} & 115.00000 & \\ \hline & Jun16 & 22011110 & \begin{tabular}{l} 10 Cash \\ 01 Mortgage Paypble \end{tabular} & \begin{tabular}{l} Land and Bulling purchase \\ Land and Bulding purchase \end{tabular} & & 1233000013,700,00 \\ \hline & & & & & & 123,300,00 \\ \hline \end{tabular}