The Z-Computers Corporation was started by Alex on January 1st of last year and he was the only stockholder. They sell turn-key computer systems to midsize businesses. They do not physically inventory any hardware as everything that clients want are drop shipped directly from the suppliers to the client's location. Upon delivery of the hardware Z-Computers is notified and Z-computers' employees install, modify and test the new items.
	Description of transaction
01.	December 1: John Smith made an investment in Z-Computers, Inc., by purchasing 2,700 shares of its common stock paying $48,600.00 in cash. The par value of the common stock was $16.00 per share.
31	December 30: Check # 6071 was used to pay was used to pay for a cash dividend of $.35 per share to Alex, a shareholder of Z-Computers.
...	Please note: The bookkeeper that we had before you arrived was not very good. She never created a Trial Balance and after she left we realized that she neglected to record the issuances of the bond issued on January 1 of this year and the recording of the interest payment on June 30. Since we do not make entries into "closed" periods record the entries as of December 31st.
34	December 31: On January 1, Z-Computers received $128,926.80 when they issued a $120,000.00, 7%, 10 year bond. Interest is to be paid semiannually on June 30 and December 31. The market rate was 6%. This entry was never recorded. Show your work on a side document.
35	December 31: Please record the timely interest payment for the bond using the straight line method that was made on June 30th, with check # 7655. This entry was never recorded. Show your work on a side document.
36	December 31: Please record the timely interest payment for the bond using the straight line method that was made on December 31st, with check # 9087. Show your work on a side document.

Journalize these transactions. Use this chart of accounts as reference to what accounts should be listed in the journal. Do not format as a t-chart, format is if creating a accounting general ledger.

POSTER NOTE: The information presented here is all the information that is available. This is the complete question. Previous relevant questions and charts have been added, but space is limited. If you can't do one question, skip it.

Name	Normal Balance
Cash	Debit
Accounts Receivable	Debit
Allowance for Doubtful Accounts	Credit
Prepaid Insurance	Debit
Prepaid Rent	Debit
Office Supplies	Debit
Inventory	Debit
Office Equipment	Debit
Accum. Depr.-Office Equip.	Credit
Computer Equipment	Debit
Accum. Depr.-Computer Equip.	Credit
Accounts Payable	Credit
Unearned Revenue	Credit
Interest Payable	Credit
Salaries Payable	Credit
Income Taxes Payable	Credit
Notes Payable	Credit
Bond Payable	Credit
Premium on Bond Payable	Credit
Capital Stock	Credit
Paid in Capital in Excess of Par	Credit
Retained Earnings	Credit
Dividends	Debit
Sales Revenue	Credit
Rent Expense	Debit
Salary Expense	Debit
Advertising Expense	Debit
Repairs & Maint. Expense	Debit
Supplies Expense	Debit
Interest Expense	Debit
Insurance Expense	Debit
Depreciation Expense	Debit
Bad Debt Expense	Debit
Telephone Expense	Debit
Income Tax Expense	Debit
Cost of Goods Sold	Debit
Error	Debit

						Z-Computers, Inc.
						Post Closing Trial Balance
						As of December 31, 2018

Z-Computers, Inc.

Trial Balance

As of November 30, 2019

Credit Debit 10,230.00 30,000.00 1,500.00 2,300.00 900.00 66,100.00 6.300.00 Name Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Rent Office Supplies Office Equipment Accum. Depr.-Office Equip. Computer Equipment Accum. Depr.-Computer Equip. Accounts Payable Salaries Payable Income Taxes Payable Capital Stock Paid in Capital in Excess of Par Retained Earnings Total 20.000.00 4,000.00 47,330.00 800.00 6,000.00 35,200.00 4,400.00 24,000.00 129,530.00 129,530.00 Unadjusted Trial Balance Debit Credit 35,675.00 26,000.00 $ 1,500.00 27,600.00 2,700.00 66,100.00 6,300.00 ccount Name Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Prepaid Rent Office Supplies Inventory Office Equipment Accum. Depr.-Office Equip. Computer Equipment Accum. Depr.-Computer Equip. Accounts Payable Advanced Payments Interest Payable Salaries Payable Income Taxes Payable Notes Payable Capital Stock Paid in Capital in Excess of Par Retained Earnings Dividends 20,000.00 4,000.00 3,665.00 35,200.00 4,400.00 24,000.00 420,000.00 88,000.00 3,960.00 13,640.00 Sales Revenue Rent Expense Salary Expense Advertising Expense Repairs & Maint. Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Bad Debt Expense Telephone Expense Income Tax Expense Cost of Goods Sold Total 5,390.00 210,000.00 499,065.00 499,065.00