What should be inserted instead of "366,940" ?

Using the following transactions, record joumal entries, create financial statements, and assess the impact of each transaction on the financial statements. June 1 pwal Brown, the owner, invested $102,000 cash, office equipment with a value of $5,300, and 561,000 of drafting equipment to launch the company is exchange for comme stock. June 2 The company purchased land worth 543,500 for an office by paying $7,000 cash and signing long-tee note payable for 542,500, June 3 The company purchased portable building with $54,500 cash and moved it onto the land acquired on June 2. June 4 The company paid $3,300 cash for the pain on an 11-month insurance policy. June 5 The company completed and delivered a set of plans for a client and collected $6,00 cash. The concert June 6 The company purchased $20,600 of additional drafting equipment by paying $10,000 cash and sigsing long-ters The carany arched note payable for $10.608. tanesine June 7 The coupany completed $24,000 of engineering services for client. This amount is to be received in 3 daya. June The company purchased $1,200 of additional office equipment on credit. sarpans parties : June 9 The company completed engineering services for $22,200 on credit. June 10 The company received bill for rest of equipment that was used on a recently completed job. The $1,350 rent . coat must be paid within 30 days. de site de June 12 The company collected $7,400 cash in partial payment from the client billed on June 1. June 14 The company paid $1,40D caah for wages to drafting waiatant. June 17 The company paid $1,200 cash to settle the account payable created in on June 1. June 20 The company paid $950 cash for misor maintenance of ita dutting equipsunt. June 23 The company paid $9,500 cash in dividends. June 28 The company paid $1,400 cash for ages to drafting sitant. June 29 The company paid $2,540 cash for advertisesta on the web during June. Answer is not complete. Requirement General Joumal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on Equity Every joumal entry must keep the accounting equation in balance. Prepare the journal entries for each of the transactions, entering the debits before the credits. Each transaction is automatically posted to the General Ledger and , the Trial Balance as soon as you dick "Record Entry Show less Account Title Credit No 1 Date June 01 Cash Office equipment Drating equipment Common slock Debit 102,000 5,500 61,000 168,500 2 June 02 49,500 Land Cash Notes payable 7,000 42,500 3 June C 54,500 Building Cash 54,500 4 June 04 3,300 Prepaid insurance Cash 3,300 5 June 06 6,600 Cash Engineering Pousand 6,600 6 June 20,600 Drating equipment Cash Notes payable 10,000 10,000 7 Jun 07 14,800 Accounts receivable Engineering fous earned 14,800 8 June 1,200 Office equipment Accounts payable 1,200 9 June 22,200 Accounts receivable Engineering fous earned 22,200 10 June 10 1,350 Equipment rental expense Accounts payable 1,950 11 June 12 7,400 Cash Accounts receivable 7,400 12 June 14 1,400 Wages expense Cash 1,400 13 June 17 Accounts payable 1,200 Cash 1,200 14 June 20 C 950 Repairs expense Cash 950 15 9,500 Dividends Cash 9,500 16 June 28 1,400 Wages expense Cash C 1,400 17 June 29 2,540 Advertising expense Cash 2,540 365,940