Using your unique transaction record the corresponding general journal entry, rounding to two decimal places.

June 21:Accounts payable in the amount of $560 were paid.

June 22:Paid the advertising bill that was received on June 17.

June 22:Received a bill for $1,315 from Computer Parts and Repair Co. for repairs to the computer equipment.

June 22:Paid salaries of $885 to equipment operators for the week ending June 18.

June 23:Cash in the amount of $3,445 was received on billings.

June 23:Purchased office supplies for $480 on credit.Record the purchase as an increase to the assets.

June 28:Billed $5,805 to miscellaneous customers for services performed to June 25.

June 29:Cash in the amount of $5,500 was received for billings.

June 29:Paid the bill received on June 22, from Computer Parts and Repairs Co.

June 29:Paid salaries of $885 to equipment operators for the week ending June 25.

June 30:Received a bill for the amount of $940 from O & G Oil and Gas Co.

June 30:Paid a cash dividend of $0.20 per share to the three shareholders of Byte. [IMPORTANT NOTE:The number of shares of capital stock outstanding can be determined from the first three transactions.]

Adjusting Entries - Round to two decimal places.

The rent payment made on June 17 was for June, July, August and September.Expense the amount associated with one month's rent.

A physical inventory showed that only $191.00 worth of office supplies remained on hand as of June 30.

The annualinterest rate on the mortgage payable was 8.75 percent.Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16.

Information relating to the prepaidinsurance may be obtained from the transaction recorded on June 14.Expense the amount associated with one half month's insurance.

Areview of Byte's job worksheets show that there are unbilled revenues in the amount of $8,750 for the period of June 28-30.

The expense for depreciation follows:

Building -$248.00

Computer Equipment -$3,053.00

Office Equipment -$28.00

A review of the payroll records show that unpaid salaries in the amount of $531 are owed byByte for three days, June 28 - 30.

The note payable relating to the June 2,and 10 transactions is a five-year note, with interest at the rate of 12 percent annually.The June interest expense from this note is $966.67.