Provide me the adjusted journal entries for the following, round to two decimal places:

Here are the Given transaction statements that correlate with the images above:

Here also is the bank reconciliation sheet to assist with some of the questions:

\begin{tabular}{r|r|r|l|r|r|r|} \hline 30 & Jun 30 & 5010 & Rent Expense & 30 & 333.33 & \\ \hline 30 & Jun 30 & 1140 & Prepaid Rent & 30 & & 333.33 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 31 & Jun 30 & 5080 & Supplies Expense & 31 & 414.00 & \\ \hline 31 & Jun 30 & 1150 & Office Supplies & 31 & & 414.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 32 & Jun 30 & 5090 & Interest Expense & 32 & 500.00 & \\ \hline 32 & Jun 30 & 2103 & Interest Payable & 32 & & 500.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 33 & Jun 30 & 5100 & Insurance Expense & 33 & & \\ \hline 33 & Jun 30 & 1130 & Prepaid Insurance & 33 & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 34 & Jun 30 & 4100 & Computer \& Consulting Re & 34 & 19,250.00 & \\ \hline 34 & Jun 30 & 1120 & Accounts Receivable & 34 & & 19,250.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 35 & Jun 30 & 5110 & Depreciation Expense & 35 & & \\ \hline 35 & Jun 30 & 1412 & Accum. Depr.-Building & 35 & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 36 & Jun 30 & 5110 & Depreciation Expense & 36 & & \\ \hline 36 & Jun 30 & 1212 & Accum. Depr.-Office Equin & 36 & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 37 & Jun 30 & 5110 & Depreciation Expense & 37 & \\ \hline 37 & Jun 30 & 1312 & Accum. Depr.-Computer & 37 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 38 & Jun 30 & 5020 & Salary Expense & 38 & 576.00 & \\ \hline 38 & Jun 30 & 2105 & Salaries Payable & 38 & & 576.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 39 & Jun 30 & 5090 & Interest Expense & 39 & \\ \hline 39 & Jun 30 & 2103 & Interest Payable & 39 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Jun 30 & 1110 Cash & 40 & & \\ \hline Jun 30 & \begin{tabular}{l|l} 4100 & Computer \& Consulting R \\ \end{tabular} & 40 & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|l|l|} \hline 41 & Jun 30 & & & 41 & & \\ \hline 41 & Jun 30 & 1110 & Cash & 41 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 42 & Jun 30 & 5150 & Income Tax Expense & 42 & & \\ \hline 42 & Jun 30 & 2106 & Income Taxes Payable & 42 & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline 30. & TherentpaymentmadeonJune17wasforJune,JulyandAugust.Expensetheamountassociatedwithonemonthsrent. \\ \hline 31. & Aphysicalinventoryshowedthatonly$414.00worthofgeneralofficesuppliesremainedonhandasofJune30.ThisdidnotincludeanyoftheSuperRoutePro.Therewere5unitsofSuperRouteProonhand.WeuseFIFOtodeterminethevaluationofthesupplies. \\ \hline 32. & Theannualinterestrateonthemortgagepayablewas7.00percent.Interestexpenseforone-halfmonthshouldbecomputedbecausethebuildingandlandwerepurchasedandtheliabilityincurredonJune16. \\ \hline 33. & Record a journal entry to reflect that one half month's insurance has expired. \\ \hline 34. & AreviewofBytesjobworksheetsshowthatthereareunbilledrevenuesintheamountof$19,250.00fortheperiodofJune2830. \\ \hline 35. & TheBuildingandtheOfficeEquipmenthavethefollowingestimatedusefullives:Building-31.5yearsOfficeEquipment-7.0yearsManagementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thebuildingssalvagevalueis$500.00.Theofficeequipmenthasasalvagevalueof$400.00.Calculatethedepreciationforonemonthusingthestraight-linemethodofdepreciation. \\ \hline 36. & TheComputerEauinmenthasanestimatedusefullifeof5.00vears.Managementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thecomputerequipmentsscrapvalueis$20,000.00.Calculatethedepreciationforonemonthusingthedoubledecliningmethodofdepreciation. \\ \hline 37. & Areviewofthepayrollrecordsshowthatunpaidsalariesintheamountof$576.00areowedbyByteforthreedays,June2830.Ignorepayrolltaxes. \\ \hline 38. & ThenotepayabletoRoyceComputers(transactions04and08)isafive-yearnote,withinterestattherateof12percentannually.Interestexpenseshouldbecomputedbasedona360dayyear.[IMPORTANTNOTE:TheoriginalnoteonthecomputerequipmentpurchasedonJune2was$136,000.00.OnJune10,eightdayslater,$26,000.00wasrepaid.Interestexpensemustbecalculatedonthe$136,000.00foreightdays.Inaddition,interestexpenseonthe$110,000.00balanceoftheloan($136,000.00less$26,000.00=$110,000.00)mustbecalculatedforthe20daysremaininginthemonthofJune.] \\ \hline 39. & OurCPAhasinformedustoestimatethat1.00%ofComputer&ConsultingRevenuewillbeuncollectable. \\ \hline \end{tabular} \begin{tabular}{|l||l} \hline 39. & OurCPAhasinformedustoestimatethat1.00%ofComputer&ConsultingRevenuewillbeuncollectable. \\ \hline 40. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtoincreasescash. \\ \hline 41. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtodecreasescash. \\ \hline 42. & Incometaxesaretobecomputedattherateof25percentofnetincomebeforetaxes.[IMPORTANTNOTE:SincetheincometaxesareapercentofthenetincomeyouwillwanttopreparetheIncomeStatementsthroughtheNetIncomeBeforeTaxline.Theworksheetcontainsalloftheaccountsandtheirbalanceswhichyoucanthentransfertotheappropriatefinancialstatement.] \\ \hline \end{tabular} Check \# 306 is not our check Our policy is to charge the customer for any charges related to NSF checks The Deposit on Jun 16 was incorrectly recorded by the bank. The Deposit on Jun 23 was correctly recorded by the bank. We do not modify the original journal entry. \begin{tabular}{r|r|r|l|r|r|r|} \hline 30 & Jun 30 & 5010 & Rent Expense & 30 & 333.33 & \\ \hline 30 & Jun 30 & 1140 & Prepaid Rent & 30 & & 333.33 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 31 & Jun 30 & 5080 & Supplies Expense & 31 & 414.00 & \\ \hline 31 & Jun 30 & 1150 & Office Supplies & 31 & & 414.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 32 & Jun 30 & 5090 & Interest Expense & 32 & 500.00 & \\ \hline 32 & Jun 30 & 2103 & Interest Payable & 32 & & 500.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 33 & Jun 30 & 5100 & Insurance Expense & 33 & & \\ \hline 33 & Jun 30 & 1130 & Prepaid Insurance & 33 & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 34 & Jun 30 & 4100 & Computer \& Consulting Re & 34 & 19,250.00 & \\ \hline 34 & Jun 30 & 1120 & Accounts Receivable & 34 & & 19,250.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 35 & Jun 30 & 5110 & Depreciation Expense & 35 & & \\ \hline 35 & Jun 30 & 1412 & Accum. Depr.-Building & 35 & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 36 & Jun 30 & 5110 & Depreciation Expense & 36 & & \\ \hline 36 & Jun 30 & 1212 & Accum. Depr.-Office Equin & 36 & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 37 & Jun 30 & 5110 & Depreciation Expense & 37 & \\ \hline 37 & Jun 30 & 1312 & Accum. Depr.-Computer & 37 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|r|} \hline 38 & Jun 30 & 5020 & Salary Expense & 38 & 576.00 & \\ \hline 38 & Jun 30 & 2105 & Salaries Payable & 38 & & 576.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|r|r|l|} \hline 39 & Jun 30 & 5090 & Interest Expense & 39 & \\ \hline 39 & Jun 30 & 2103 & Interest Payable & 39 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Jun 30 & 1110 Cash & 40 & & \\ \hline Jun 30 & \begin{tabular}{l|l} 4100 & Computer \& Consulting R \\ \end{tabular} & 40 & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{r|r|r|l|l|l|l|} \hline 41 & Jun 30 & & & 41 & & \\ \hline 41 & Jun 30 & 1110 & Cash & 41 & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|r|r|l|} \hline 42 & Jun 30 & 5150 & Income Tax Expense & 42 & & \\ \hline 42 & Jun 30 & 2106 & Income Taxes Payable & 42 & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline 30. & TherentpaymentmadeonJune17wasforJune,JulyandAugust.Expensetheamountassociatedwithonemonthsrent. \\ \hline 31. & Aphysicalinventoryshowedthatonly$414.00worthofgeneralofficesuppliesremainedonhandasofJune30.ThisdidnotincludeanyoftheSuperRoutePro.Therewere5unitsofSuperRouteProonhand.WeuseFIFOtodeterminethevaluationofthesupplies. \\ \hline 32. & Theannualinterestrateonthemortgagepayablewas7.00percent.Interestexpenseforone-halfmonthshouldbecomputedbecausethebuildingandlandwerepurchasedandtheliabilityincurredonJune16. \\ \hline 33. & Record a journal entry to reflect that one half month's insurance has expired. \\ \hline 34. & AreviewofBytesjobworksheetsshowthatthereareunbilledrevenuesintheamountof$19,250.00fortheperiodofJune2830. \\ \hline 35. & TheBuildingandtheOfficeEquipmenthavethefollowingestimatedusefullives:Building-31.5yearsOfficeEquipment-7.0yearsManagementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thebuildingssalvagevalueis$500.00.Theofficeequipmenthasasalvagevalueof$400.00.Calculatethedepreciationforonemonthusingthestraight-linemethodofdepreciation. \\ \hline 36. & TheComputerEauinmenthasanestimatedusefullifeof5.00vears.Managementhasdecidedthatassetspurchasedduringamontharetreatedasifpurchasedonthefirstdayofthemonth.Thecomputerequipmentsscrapvalueis$20,000.00.Calculatethedepreciationforonemonthusingthedoubledecliningmethodofdepreciation. \\ \hline 37. & Areviewofthepayrollrecordsshowthatunpaidsalariesintheamountof$576.00areowedbyByteforthreedays,June2830.Ignorepayrolltaxes. \\ \hline 38. & ThenotepayabletoRoyceComputers(transactions04and08)isafive-yearnote,withinterestattherateof12percentannually.Interestexpenseshouldbecomputedbasedona360dayyear.[IMPORTANTNOTE:TheoriginalnoteonthecomputerequipmentpurchasedonJune2was$136,000.00.OnJune10,eightdayslater,$26,000.00wasrepaid.Interestexpensemustbecalculatedonthe$136,000.00foreightdays.Inaddition,interestexpenseonthe$110,000.00balanceoftheloan($136,000.00less$26,000.00=$110,000.00)mustbecalculatedforthe20daysremaininginthemonthofJune.] \\ \hline 39. & OurCPAhasinformedustoestimatethat1.00%ofComputer&ConsultingRevenuewillbeuncollectable. \\ \hline \end{tabular} \begin{tabular}{|l||l} \hline 39. & OurCPAhasinformedustoestimatethat1.00%ofComputer&ConsultingRevenuewillbeuncollectable. \\ \hline 40. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtoincreasescash. \\ \hline 41. & Basedontheinformationonthe"BankReconciliation"sheetpreparethejournalentryrequiredtodecreasescash. \\ \hline 42. & Incometaxesaretobecomputedattherateof25percentofnetincomebeforetaxes.[IMPORTANTNOTE:SincetheincometaxesareapercentofthenetincomeyouwillwanttopreparetheIncomeStatementsthroughtheNetIncomeBeforeTaxline.Theworksheetcontainsalloftheaccountsandtheirbalanceswhichyoucanthentransfertotheappropriatefinancialstatement.] \\ \hline \end{tabular} Check \# 306 is not our check Our policy is to charge the customer for any charges related to NSF checks The Deposit on Jun 16 was incorrectly recorded by the bank. The Deposit on Jun 23 was correctly recorded by the bank. We do not modify the original journal entry