What are the correct answers for the errors on my journal entries

Grade Report, 0 indicates I got the correct answer

NOTE the ONLY entries that are incorrect and need to be answered are entries number 9,29,32,34,35,36,

Entry 9 is an account number error

Entry 29 is a debit entry error

Entry 32 is a credit entry error

Entry 34 is a debit entry error

Entry 35 is a debit entry error

Entry 36 is a credit entry error

Summary of grade- Note a score of 0 Indicates that there were no points taken frams incorrect have a score of 1, 2, 3 or 4. General Journal Points per error Entry Date/Desc Account Dabit Credit Reverse Transaction Description of transaction June 1: Hudson Bloom invested $137,340.00 cash and computer equipment with a fair market value of $32,760.00 in his new business, Byte of Accounting. June 1: Check # 5000 was used to purchased office equipment costing $1,050.00 from Office Express. The invoice number was 87417. June 1: Check # 5001 was used to purchased computer equipment costing $11,760.00 from arynn Cooper. The invoice number was 20117. June 2: Check # 5002 was used to make a down payment of $33,000.00 on additional computer equipment that was 04. purchased from Royce Computers, invoice number 76542. The full price of the computer was $165,000.00. A five- year note was executed by Byte for the balance. 05. un June 4: Additional office equipment costing $700.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. June 8: Unsatisfactory office equipment costing $140.00 from invoice number 98432 was returned to Discount 06. Computer for credit to be applied against the outstanding balance owed by Byte. , June 10: Check # 5003 was used to make a $25,250.00 payment reducing the prinicpal owed on the June 2 purchase of computer equipment from Royce Computers. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for $6,144.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 09. June 16: A check in the amount of $6,250.00 was received for services performed for Pitman Pictures. June 16: Byte purchased a building and the land it is on for $125,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $20,000.00. The balance of the cost is to 10. be allocated to the building. Check # 5005 was used to make the down payment of $12,500.00. A thirty year 11. June 17: Check # 5006 for $7,500.00 was paid for rent of the office space for June, July and August. 12. June 17: Received invoice number 26354 in the amount of $425.00 from the local newspaper for advertising. 13. June 21: Billed various miscellaneous local customers $4,200.00 for consulting services performed. 14. June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $700.00. The invoice number was 975-328. 15. June 21: Accounts payable in the amount of $560.00 were paid with Check # 5007. 16. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. June 22: Received a bill for $1,240.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 18. June 22: Check # 5009 was used to pay salaries of $885.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 19. June 23: Cash in the amount of $3,365.00 was received on billings. 20. June 23: Purchased office supplies for $655.00 from Staples on account. The invoice number was 65498. 21. June 28: Billed $5,385.00 to miscellaneous customers for services performed to June 25. 22. June 29: Cash in the amount of $5,101.00 was received for billings. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check #5011. June 29: Check # 5012 was used to pay salaries of $885.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 25. June 30: Received a bill for the amount of $990.00 from O&G Oil and Gas Co. The invoice number was 784537. 26. June 30: Check # 3013 was used to pay for airline tickets of $1,600.00 to send the kids to Grandma Ellen for the July 4th holiday. Adjusting Entries - Round to two decimal places. 27. The rent payment made on June 17 was for June, July and August. Expense the amount associated with one month's rent. 28. A physical inventory showed that only $270.00 worth of office supplies remained on hand as of June 30. The annual interest rate on the mortgage payable was 8.50 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16. 30. Record a journal entry to reflect that one half month's insurance has expired. 4 A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,000 for the period of 31. June 28-30. The fixed assets have estimated useful lives as follows: Building - 31.5 years Computer Equipment - 5.0 years 32. Office Equipment - 7.0 years Use the straight-line method of depreciation. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's scrap value is $7,000. The office equipment has a scrap value of $400. The computer equipment has no scrap value. Calculate the depreciation for one month. A review of the payroll records show that unpaid salaries in the amount of $531.00 are owed by Byte for three days, June 28 - 30. Ignore payroll taxes. 34. The ne The note payable to Royce Computers (transactions 04 and 07) 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. Closing Entries days, June 28 - 30. Ignore payroll taxes. 34. The note payable to Royce Computers (transactions 04 and 07) 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. Closing Entries 35. Close the revenue accounts. 36. Close the expense accounts. 37. Close the income summary account. 38. Close the withdrawals account. A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit Jun 01 Jun 01 Jun 01 011 01 1110 Cash 1311 Computer Equip. 3100 Hudson Bloom, Capital Hudson Bloom Investment Hudson Bloom Investment Hudson Bloom Investment 137,340.00 32,760.00 170,100.00 1,050.00 Jun 01 Jun 01 1211 Office Equip 1110 Cash Purchase Purchase 02 1,050.00 11,760.00 03 03 Jun 01 Jun 01 1311 Computer Equip. 1110 Cash Purchase Purchase 11,760.00 165,000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip. 1110 Cash 2202 Notes Payable Purchase Purchase Purchase 33,000.00 132,000.00 700.00 Jun 04 Jun 04 1211 Office Equip 2101 Accounts Payable Purchase Purchase 05 700.00 140.00 06 06 Jun 08 Jun 08 2101 Accounts Payable 1211 Office Equip. Return of Purchase Return of Purchase 140.00 25,250.00 07 07) Jun 10 Jun 10 2202 Notes Payable 1 110 Cash Payment Made Payment Made 25,250.00 08 Jun 14 1139 Prepaid Insurance Insurance Expense 6.144.000 Note: You can only enter data into the yellow filled cells. Transaction Date Account Debit Credit 08 Name 1130 Prepaid Insurance 1 110 Cash Description Insurance Expense Insurance Expense Jun 14. Jun 14 6,144.00 08 6,144.00 6,250.00 09 091 Jun 16 Jun 16 1110 Cash Services 4100|Computer & Consulting R Services 6,250.00 10 105,000.00 20,000.00 10 10 Jun 16 Jun 16 Jun 16 Jun 16 1411 Building 1510 Land 2 102 Advanced Payments 2201 Mortgage Payable Building Purchase Building Purchase Building Purchase Building Purchase 12,500.00 112,500.00 Jun 17| Jun 17| 1140 Prepaid Rent 1110 Cash 7,500.00 Rent Paid Rent Paid 11 7,500.00 425.00 12 12. Jun 17 Jun 17/ 5030 Advertising Expense 2101 Accounts Payable Advertising expense paid Advertising expense paid 425.00 4,200.00 13 13] Jun 21 Jun 21| 1 120 Accounts Receivable Rendered Services 4100Computer & Consulting R Rendered Services 4,200.00 14 700.00 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Office Equipment Purchased Office Equipment Purchased 14 700.00 Jun 21 2101 Accounts Payable Payment of Accounts Payable 560.00 1 410.16 29 29 Jun 30 Jun 30 | 5090 Interest Expense 2103 Interest Payable Accumulated Interest on Mortgage Accumulated Interest on Mortgage 410.16 256.001 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Half Month Insurance Half Month Insurance 256.00 5.000.00 31] 31] Jun 30 Jun 30| 1120 Accounts Receivable Unbilled Revenues 4100|Computer & Consulting RdUnbilled Revenues 5,000.00 3,774.00 32 32 32 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Adjusted for Accumulated Depreciation 1212 Accum. Depr.-Office Equip Adjusted for Accumulated Depreciation 1312 Accum. Depr.-Computer Adjusted for Accumulated Depreciation 1412 Accum. Depr.-Building Adjusted for Accumulated Depreciation via LIUI 1 22.75 3,492.00 259.25 32 531.00 33 33. Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Unpaid Salaries 531.00 1,154.25 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Accrued Interest Accrued Interest 1,154.25 24,301.00 35 35 Jun 30 Jun 30 4100|Computer & Consulting R Closing Revenues 3400 Income Summary Closing Revenues 24.301.00 36 Jun 30 3400 Income Summary Closing Expenses 24,008.25 Summary of grade- Note a score of 0 Indicates that there were no points taken frams incorrect have a score of 1, 2, 3 or 4. General Journal Points per error Entry Date/Desc Account Dabit Credit Reverse Transaction Description of transaction June 1: Hudson Bloom invested $137,340.00 cash and computer equipment with a fair market value of $32,760.00 in his new business, Byte of Accounting. June 1: Check # 5000 was used to purchased office equipment costing $1,050.00 from Office Express. The invoice number was 87417. June 1: Check # 5001 was used to purchased computer equipment costing $11,760.00 from arynn Cooper. The invoice number was 20117. June 2: Check # 5002 was used to make a down payment of $33,000.00 on additional computer equipment that was 04. purchased from Royce Computers, invoice number 76542. The full price of the computer was $165,000.00. A five- year note was executed by Byte for the balance. 05. un June 4: Additional office equipment costing $700.00 was purchased on credit from Discount Computer Corporation. The invoice number was 98432. June 8: Unsatisfactory office equipment costing $140.00 from invoice number 98432 was returned to Discount 06. Computer for credit to be applied against the outstanding balance owed by Byte. , June 10: Check # 5003 was used to make a $25,250.00 payment reducing the prinicpal owed on the June 2 purchase of computer equipment from Royce Computers. June 14: Check # 5004 was used to purchase a one-year insurance policy covering its computer equipment for $6,144.00 from Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387. 09. June 16: A check in the amount of $6,250.00 was received for services performed for Pitman Pictures. June 16: Byte purchased a building and the land it is on for $125,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $20,000.00. The balance of the cost is to 10. be allocated to the building. Check # 5005 was used to make the down payment of $12,500.00. A thirty year 11. June 17: Check # 5006 for $7,500.00 was paid for rent of the office space for June, July and August. 12. June 17: Received invoice number 26354 in the amount of $425.00 from the local newspaper for advertising. 13. June 21: Billed various miscellaneous local customers $4,200.00 for consulting services performed. 14. June 21: Check # 5008 was used to purchase a fax machine for the office from Office Machines Express for $700.00. The invoice number was 975-328. 15. June 21: Accounts payable in the amount of $560.00 were paid with Check # 5007. 16. June 22: Check # 5010 was used to pay the advertising bill that was received on June 17. June 22: Received a bill for $1,240.00 from Computer Parts and Repair Co. for repairs to the computer equipment. The invoice number was 43254. 18. June 22: Check # 5009 was used to pay salaries of $885.00 to equipment operators for the week ending June 18. Ignore payroll taxes. 19. June 23: Cash in the amount of $3,365.00 was received on billings. 20. June 23: Purchased office supplies for $655.00 from Staples on account. The invoice number was 65498. 21. June 28: Billed $5,385.00 to miscellaneous customers for services performed to June 25. 22. June 29: Cash in the amount of $5,101.00 was received for billings. 23. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Check #5011. June 29: Check # 5012 was used to pay salaries of $885.00 to equipment operators for the week ending June 25. Ignore payroll taxes. 25. June 30: Received a bill for the amount of $990.00 from O&G Oil and Gas Co. The invoice number was 784537. 26. June 30: Check # 3013 was used to pay for airline tickets of $1,600.00 to send the kids to Grandma Ellen for the July 4th holiday. Adjusting Entries - Round to two decimal places. 27. The rent payment made on June 17 was for June, July and August. Expense the amount associated with one month's rent. 28. A physical inventory showed that only $270.00 worth of office supplies remained on hand as of June 30. The annual interest rate on the mortgage payable was 8.50 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16. 30. Record a journal entry to reflect that one half month's insurance has expired. 4 A review of Byte's job worksheets show that there are unbilled revenues in the amount of $5,000 for the period of 31. June 28-30. The fixed assets have estimated useful lives as follows: Building - 31.5 years Computer Equipment - 5.0 years 32. Office Equipment - 7.0 years Use the straight-line method of depreciation. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The building's scrap value is $7,000. The office equipment has a scrap value of $400. The computer equipment has no scrap value. Calculate the depreciation for one month. A review of the payroll records show that unpaid salaries in the amount of $531.00 are owed by Byte for three days, June 28 - 30. Ignore payroll taxes. 34. The ne The note payable to Royce Computers (transactions 04 and 07) 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. Closing Entries days, June 28 - 30. Ignore payroll taxes. 34. The note payable to Royce Computers (transactions 04 and 07) 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. Closing Entries 35. Close the revenue accounts. 36. Close the expense accounts. 37. Close the income summary account. 38. Close the withdrawals account. A Byte of Accounting General Journal Note: You can only enter data into the yellow filled cells. Transaction Date Account Name Description Debit Credit Jun 01 Jun 01 Jun 01 011 01 1110 Cash 1311 Computer Equip. 3100 Hudson Bloom, Capital Hudson Bloom Investment Hudson Bloom Investment Hudson Bloom Investment 137,340.00 32,760.00 170,100.00 1,050.00 Jun 01 Jun 01 1211 Office Equip 1110 Cash Purchase Purchase 02 1,050.00 11,760.00 03 03 Jun 01 Jun 01 1311 Computer Equip. 1110 Cash Purchase Purchase 11,760.00 165,000.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip. 1110 Cash 2202 Notes Payable Purchase Purchase Purchase 33,000.00 132,000.00 700.00 Jun 04 Jun 04 1211 Office Equip 2101 Accounts Payable Purchase Purchase 05 700.00 140.00 06 06 Jun 08 Jun 08 2101 Accounts Payable 1211 Office Equip. Return of Purchase Return of Purchase 140.00 25,250.00 07 07) Jun 10 Jun 10 2202 Notes Payable 1 110 Cash Payment Made Payment Made 25,250.00 08 Jun 14 1139 Prepaid Insurance Insurance Expense 6.144.000 Note: You can only enter data into the yellow filled cells. Transaction Date Account Debit Credit 08 Name 1130 Prepaid Insurance 1 110 Cash Description Insurance Expense Insurance Expense Jun 14. Jun 14 6,144.00 08 6,144.00 6,250.00 09 091 Jun 16 Jun 16 1110 Cash Services 4100|Computer & Consulting R Services 6,250.00 10 105,000.00 20,000.00 10 10 Jun 16 Jun 16 Jun 16 Jun 16 1411 Building 1510 Land 2 102 Advanced Payments 2201 Mortgage Payable Building Purchase Building Purchase Building Purchase Building Purchase 12,500.00 112,500.00 Jun 17| Jun 17| 1140 Prepaid Rent 1110 Cash 7,500.00 Rent Paid Rent Paid 11 7,500.00 425.00 12 12. Jun 17 Jun 17/ 5030 Advertising Expense 2101 Accounts Payable Advertising expense paid Advertising expense paid 425.00 4,200.00 13 13] Jun 21 Jun 21| 1 120 Accounts Receivable Rendered Services 4100Computer & Consulting R Rendered Services 4,200.00 14 700.00 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Office Equipment Purchased Office Equipment Purchased 14 700.00 Jun 21 2101 Accounts Payable Payment of Accounts Payable 560.00 1 410.16 29 29 Jun 30 Jun 30 | 5090 Interest Expense 2103 Interest Payable Accumulated Interest on Mortgage Accumulated Interest on Mortgage 410.16 256.001 30 30 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Half Month Insurance Half Month Insurance 256.00 5.000.00 31] 31] Jun 30 Jun 30| 1120 Accounts Receivable Unbilled Revenues 4100|Computer & Consulting RdUnbilled Revenues 5,000.00 3,774.00 32 32 32 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Adjusted for Accumulated Depreciation 1212 Accum. Depr.-Office Equip Adjusted for Accumulated Depreciation 1312 Accum. Depr.-Computer Adjusted for Accumulated Depreciation 1412 Accum. Depr.-Building Adjusted for Accumulated Depreciation via LIUI 1 22.75 3,492.00 259.25 32 531.00 33 33. Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Unpaid Salaries 531.00 1,154.25 34 34 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Accrued Interest Accrued Interest 1,154.25 24,301.00 35 35 Jun 30 Jun 30 4100|Computer & Consulting R Closing Revenues 3400 Income Summary Closing Revenues 24.301.00 36 Jun 30 3400 Income Summary Closing Expenses 24,008.25