C$.$ Collins, opened a business called Collins Engineering and recorded the following transactions in its first month of operations.

June $1$C$.$ Collins, the owner, invested $$148,000$ cash, office equipment with a value of $$17,000,$ and $$84,000$ of drafting equipment to launch the company.June $2$The company purchased land worth $$61,000$ for an office by paying $$23,100$ cash and signing a note payable for $$37,900.$June $2$The company purchased a portable building with $$43,000$ cash and moved it onto the land acquired on June $2.$June $2$The company paid $$10,200$ cash for the premium on a $15-$month insurance policy.June $7$The company completed and delivered a set of plans for a client and collected $$15,800$ cash.June $12$The company purchased $$34,400$ of additional drafting equipment by paying $$21,500$ cash and signing a payable for $$12,900.$June $14$The company completed $$33,200$ of engineering services for a client. This amount is to be received in $30$ days.June $15$The company purchased $$2,350$ of additional office equipment on credit.June $17$The company completed engineering services for $$26,800$ on credit.June $18$The company received a bill for rent of equipment that was used on a recently completed job. The $$2,500$ rent cost must be paid within $30$ days.June $20$The company collected $$16,600$ cash in partial payment from the client billed on June $14.$June $21$The company paid $$2,000$ cash for wages to a drafting assistant.June $23$The company paid $$2,350$ cash to settle the account payable created on June $15.$June $24$The company paid $$1,525$ cash for repairs.June $26$C$.$ Collins withdrew $$9,960$ cash from the company for personal use.June $28$The company paid $$2,000$ cash for wages to a drafting assistant.June $30$The company paid $$3,460$ cash for advertisements on the web during June.

Descriptions of items that require adjusting entries on June $30,2021,$ follow.

a$)$ The company has completed, but not yet billed, $$15,600$ of engineering services for a client.

b$)$ Straight$-$line depreciation on the office equipment, assuming a $5-$year life and a $$2,550$ salvage value, is $$280$ per month.

c$)$ Straight$-$line depreciation on the drafting equipment, assuming a $5-$year life and a $$19,400$ salvage value, is $$1,650$ per month.

d$)$ Straight$-$line depreciation on the building, assuming a $25-$year life and a $$13,000$ salvage value, is $$100$ per month.

e$)$ The balance in prepaid insurance represents a $15-$month policy that went into effect on June $1.$

f$)$ Accrued interest on the long$-$term note payable is $$170.$

g$)$ The drafting assistant is paid $$2,000$ for a $5-$day work week. $2$ days' wages have been incurred but are unpaid as of month$-$end.