previous records to solve the questions:
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 balance 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.] 39. Our CPA has informed us to estimate that 1.00% of Computer \& Consulting Revenue will be uncollectable. 40. Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to increases cash. \begin{tabular}{l} 41. Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentrydecreasescash. \\ \hline 42. Income taxes are to be computed at the rate of 25 percent of net income before taxes. \end{tabular} [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.] \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} 99 \\ 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 \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 105 \\ 104 \\ 105 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 106 & 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 Recevatoin } \\ \hline \multicolumn{8}{|l|}{\begin{tabular}{l} 108 \\ 109 \end{tabular}} \\ \hline \\ \hline 111 & 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 112 & 22 & Jun28 & 4100 & Computer 8 Consulting & Consulting Services performed & & 5,280.00 \\ \hline \\ \hline 114 & & & & & & & \\ \hline \\ \hline 116 & 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 compequip } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 119 \\ 120 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 121 & 24 & 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 124 & & & = & & & & \\ \hline 125 & \\ \hline 126 & 25 & Jun29 & 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|}{ Oland Gas Comeany } \\ \hline 131 & 26 & Jun 30 & 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 & Jun 30 & 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} \begin{tabular}{|c|c|c|l|l|r|r|} \hline 12 & Jun17 & 1140 & Prepaid Rent & Prepaid Rent & 6.400 .00 & \\ \hline 12 & Jun 17 & 1110 & Cash & Prepaid Rent & & 6.400 .00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 13 & Jun 17 & 5030 & Advertising Expense & Advertising & 300.00 & \\ \hline 13 & Jun 17 & 2101 & Accounts Payable & Advertising & & 300.00 \\ \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|c|l|l|r|r|} \hline 15 & Jun 21 & 1211 & Office Equip. & Fax Machine & 675.00 & \\ \hline 15 & Jun21 & 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. Fonsulting 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|l|l|} \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 & Advertising Payable & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 20 & Jun 23 & 1150 & Office Supplies & Office Supplies Purchase & 97500 \\ \hline 20 & Jun 23 & 2101 & Accounts Payable & Office Supplies Purchase & & 975.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|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|l|l|} \hline 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 22 & Jun28 & 4100 & Cornputer 8 Consulting F Consulting Services performed & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 01 & Jun 01 & 1110 & Cash & Lauryn's transaction & 169,556.50 & \\ \hline 01 & Jun 01 & 3100 & Capital Stock & Lauryn's transaction & & 56.50 \\ \hline 01 & Jun 01 & 3110 & Paid-in Capital in Excoss 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 Pisfil Capunay's transaction & 31.210 .40 & \\ \hline 02. & Jun 01 & 1311 & Computer Equip. & Naomi Pisfil Capunay's transaction & 44,714.90 & \\ \hline 02. & Jun01 & 3100 & Capital Stock & Naomi Pisfin Capunay's transaction & & 25.30 \\ \hline 02 & Jun 01 & 3110 & Paid-in Capital in Excess & Naomi Pisfil Capunay's transaction & & 75,900.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 03. & Jun 01 & 1311 & Computer Equip. & Courtnoys transaction & 18,006.00 & \\ \hline 03 & Jun 01 & 1211 & Olfice Equip. & Courtner's transaction & 1.410 .47 & \\ \hline 03. & Jun 01 & 3100 & Capital Slock & Courtney's transaction & & 6.47 \\ \hline 03 & Jun 01 & 3110 & Paid-in Capital in Excess & Courtney's transaction & & 19,410.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 04 & Jun02 & 1311 & Computer Equip. & \multirow{2}{*}{\multicolumn{2}{|c|}{ Down Payment for Additional Compul 135,000,00}} & \\ \hline 04 & Jun02 & 1110 & Cash & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Down Payment for Additional Computer Equipmen \\ Down Payment for Additional Computer Equipmen \end{tabular}}} & 27,00000 \\ \hline 04. & Jun 02 & 2202 & Noles Payable & & & 108,000.00 \\ \hline & & & & \multicolumn{2}{|c|}{ Down Payment for Additional Computer Equipmen } & \\ \hline 05 & Jun 04 & 1211 & Office Equip. & Additional Office Equipment & 600.00 & \\ \hline 05 & Jun 04. & 2101 & Accounts Payable & Add tional Office Equipment & & 600.00 \\ \hline & = & & & & & \\ \hline & & & = & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|r|r|} \hline 06 & Jun08 & 2101 & Accounts Payable & Unsatisfactory Office Equipment & 120.00 & \\ \hline 06 & Jun 08 & 1211 & Office Equip. & Unsatisfactory Office Equipment & & 120.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|l|l|l|l|} \hline 07 & Jun 08 & 1150 & Office Supplies & Purchase of Supplies & 1.950 .00 & \\ \hline 07 & Jun 08 & 2101 & Accounts Payable & Purchase of Supplies & & 1.950 .00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 08 & Jun 10 & 2202 & Notes Payable & Reducing Principal Owed & 20.750 .00 & \\ \hline 08 & Jun 10 & 1110 & Cash & Reducing Principal Owed & & 20,750.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|l|l|l|} \hline 09 & Jun 14 & 1130 & Prepaid Insurance & One-year insurance & 5.304 .00 & \\ \hline 09 & Jun 14 & 1110 & Cash & One-year insurance & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 10 & Jun 16 & 1110 & Cash & Rovenue for services performed & 8,760.00 & \\ \hline 10 & Jun 16 & 4100 & Computer 8 Consulting f F Revenue for services performed & & 8,760.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|r|} \hline 11 & Jun16 & 1510 & Land & Land and Bulding purchase & 22.000 .00 & \\ \hline 11 & Jun16 & 1411 & Building & Land and Bulding purchase & 115.000 .00 & \\ \hline 11 & Jun16 & 1110 & Cash & Land and Bulding purchase & & 13.700 .00 \\ \hline 11 & Jun16 & 2201 & Mortgage Payable & Land and Building purchase & & 123,300.00 \\ \hline \end{tabular} 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 balance 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.] 39. Our CPA has informed us to estimate that 1.00% of Computer \& Consulting Revenue will be uncollectable. 40. Based on the information on the "Bank Reconciliation" sheet prepare the journal entry required to increases cash. \begin{tabular}{l} 41. Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentrydecreasescash. \\ \hline 42. Income taxes are to be computed at the rate of 25 percent of net income before taxes. \end{tabular} [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.] \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} 99 \\ 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 \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 105 \\ 104 \\ 105 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 106 & 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 Recevatoin } \\ \hline \multicolumn{8}{|l|}{\begin{tabular}{l} 108 \\ 109 \end{tabular}} \\ \hline \\ \hline 111 & 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 112 & 22 & Jun28 & 4100 & Computer 8 Consulting & Consulting Services performed & & 5,280.00 \\ \hline \\ \hline 114 & & & & & & & \\ \hline \\ \hline 116 & 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 compequip } \\ \hline \multirow{2}{*}{\multicolumn{8}{|c|}{\begin{tabular}{l} 119 \\ 120 \end{tabular}}} \\ \hline & & & & & & & \\ \hline 121 & 24 & 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 124 & & & = & & & & \\ \hline 125 & \\ \hline 126 & 25 & Jun29 & 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|}{ Oland Gas Comeany } \\ \hline 131 & 26 & Jun 30 & 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 & Jun 30 & 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} \begin{tabular}{|c|c|c|l|l|r|r|} \hline 12 & Jun17 & 1140 & Prepaid Rent & Prepaid Rent & 6.400 .00 & \\ \hline 12 & Jun 17 & 1110 & Cash & Prepaid Rent & & 6.400 .00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|r|r|l|l|r|r|} \hline 13 & Jun 17 & 5030 & Advertising Expense & Advertising & 300.00 & \\ \hline 13 & Jun 17 & 2101 & Accounts Payable & Advertising & & 300.00 \\ \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|c|l|l|r|r|} \hline 15 & Jun 21 & 1211 & Office Equip. & Fax Machine & 675.00 & \\ \hline 15 & Jun21 & 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. Fonsulting 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|l|l|} \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 & Advertising Payable & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|r|r|} \hline 20 & Jun 23 & 1150 & Office Supplies & Office Supplies Purchase & 97500 \\ \hline 20 & Jun 23 & 2101 & Accounts Payable & Office Supplies Purchase & & 975.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|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|l|l|} \hline 22 & Jun28 & 1120 & Accounts Receivable & Consulting Services performed & 5.280 .00 & \\ \hline 22 & Jun28 & 4100 & Cornputer 8 Consulting F Consulting Services performed & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 01 & Jun 01 & 1110 & Cash & Lauryn's transaction & 169,556.50 & \\ \hline 01 & Jun 01 & 3100 & Capital Stock & Lauryn's transaction & & 56.50 \\ \hline 01 & Jun 01 & 3110 & Paid-in Capital in Excoss 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 Pisfil Capunay's transaction & 31.210 .40 & \\ \hline 02. & Jun 01 & 1311 & Computer Equip. & Naomi Pisfil Capunay's transaction & 44,714.90 & \\ \hline 02. & Jun01 & 3100 & Capital Stock & Naomi Pisfin Capunay's transaction & & 25.30 \\ \hline 02 & Jun 01 & 3110 & Paid-in Capital in Excess & Naomi Pisfil Capunay's transaction & & 75,900.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 03. & Jun 01 & 1311 & Computer Equip. & Courtnoys transaction & 18,006.00 & \\ \hline 03 & Jun 01 & 1211 & Olfice Equip. & Courtner's transaction & 1.410 .47 & \\ \hline 03. & Jun 01 & 3100 & Capital Slock & Courtney's transaction & & 6.47 \\ \hline 03 & Jun 01 & 3110 & Paid-in Capital in Excess & Courtney's transaction & & 19,410.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 04 & Jun02 & 1311 & Computer Equip. & \multirow{2}{*}{\multicolumn{2}{|c|}{ Down Payment for Additional Compul 135,000,00}} & \\ \hline 04 & Jun02 & 1110 & Cash & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Down Payment for Additional Computer Equipmen \\ Down Payment for Additional Computer Equipmen \end{tabular}}} & 27,00000 \\ \hline 04. & Jun 02 & 2202 & Noles Payable & & & 108,000.00 \\ \hline & & & & \multicolumn{2}{|c|}{ Down Payment for Additional Computer Equipmen } & \\ \hline 05 & Jun 04 & 1211 & Office Equip. & Additional Office Equipment & 600.00 & \\ \hline 05 & Jun 04. & 2101 & Accounts Payable & Add tional Office Equipment & & 600.00 \\ \hline & = & & & & & \\ \hline & & & = & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|r|r|} \hline 06 & Jun08 & 2101 & Accounts Payable & Unsatisfactory Office Equipment & 120.00 & \\ \hline 06 & Jun 08 & 1211 & Office Equip. & Unsatisfactory Office Equipment & & 120.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|l|l|l|l|} \hline 07 & Jun 08 & 1150 & Office Supplies & Purchase of Supplies & 1.950 .00 & \\ \hline 07 & Jun 08 & 2101 & Accounts Payable & Purchase of Supplies & & 1.950 .00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 08 & Jun 10 & 2202 & Notes Payable & Reducing Principal Owed & 20.750 .00 & \\ \hline 08 & Jun 10 & 1110 & Cash & Reducing Principal Owed & & 20,750.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|l|l|l|} \hline 09 & Jun 14 & 1130 & Prepaid Insurance & One-year insurance & 5.304 .00 & \\ \hline 09 & Jun 14 & 1110 & Cash & One-year insurance & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 10 & Jun 16 & 1110 & Cash & Rovenue for services performed & 8,760.00 & \\ \hline 10 & Jun 16 & 4100 & Computer 8 Consulting f F Revenue for services performed & & 8,760.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|r|} \hline 11 & Jun16 & 1510 & Land & Land and Bulding purchase & 22.000 .00 & \\ \hline 11 & Jun16 & 1411 & Building & Land and Bulding purchase & 115.000 .00 & \\ \hline 11 & Jun16 & 1110 & Cash & Land and Bulding purchase & & 13.700 .00 \\ \hline 11 & Jun16 & 2201 & Mortgage Payable & Land and Building purchase & & 123,300.00 \\ \hline \end{tabular}
