Complete the following journal entries: $01.$ June $1$: Byte of Accounting, Inc. received $$97,532\mathrm{.}50$ in cash when Lauryn purchased $3,250$ shares of its common stock. The par value of the common stock was $$0\mathrm{.}01$ per share.

$02.$ June $1$: Byte of Accounting, Inc. received $$33,311\mathrm{.}10$ in cash and computer equipment with a fair market value of $$45,015\mathrm{.}00$ when TK purchased $2,610$ shares of its common stock. The par value of the common stock was $$0\mathrm{.}01$ per share.

$03.$ June $1$: Byte of Accounting, Inc. received computer equipment with a fair market value of $$14,404\mathrm{.}80$ and office equipment with a fair market value of $$690\mathrm{.}23$ when Courtney purchased $503$ shares of its common stock. The par value of the common stock was $$0\mathrm{.}01$ per share.

$04.$ June $2$: Check # $5002$ was used to make a down payment of $$27,000\mathrm{.}00$ on additional computer equipment that was purchased from Royce Computers, invoice number $76542.$ The full price of the computer was $$135,000\mathrm{.}00.$ A five$-$year note was executed by Byte for the balance.

$05.$ June $4$: Additional office equipment costing $$400\mathrm{.}00$ was purchased on credit from Discount Computer Corporation. The invoice number was $98432.$

$06.$ June $8$: Unsatisfactory office equipment costing $$80\mathrm{.}00$ from invoice number $98432$ was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte.

$07.$ June $8$: Purchased office supplies for $$1,600\mathrm{.}00$ from Staples on account. The invoice number was $61298.$ Included in the purchase was $10$ units of Super RoutePro at a cost of $$25\mathrm{.}00$ each.

$08.$ June $10$: Check # $5003$ was used to make a $$20,750\mathrm{.}00$ payment reducing the principal owed on the June $2$ purchase of computer equipment from Royce Computers.

$09.$ June $14$: Check # $5004$ was used to purchase a one$-$year insurance policy covering its computer equipment for $$4,968\mathrm{.}00$ from Seth's Insurance. The effective date of the policy was June $16$ and the invoice number was $2387.$

$10.$ June $16$: Checks in the amount of $$6,250\mathrm{.}00$ were received for services performed for cash customers.

$11.$ June $16$: Byte purchased a building and the land it is on for $$113,000\mathrm{.}00$ to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $$18,000\mathrm{.}00.$ The balance of the cost is to be allocated to the building. Check # $5005$ was used to make the down payment of $$11,300\mathrm{.}00.$ A thirty year mortgage with an initial payment due on August $1$st$,$ was established for the balance.

$12.$ June $17$: Check # $5006$ for $$6,000\mathrm{.}00$ was paid for rent of the office space for June, July and August.

$13.$ June $17$: Received invoice number $26354$ in the amount of $$475\mathrm{.}00$ from the local newspaper for advertising.

$14.$ June $21$: Accounts payable in the amount of $$320\mathrm{.}00$ were paid with Check # $5007.$

$15.$ June $21$: Check # $5008$ was used to purchase a fax machine for the office from Office Machines Express for $$775\mathrm{.}00.$ The invoice number was $975-328.$

$16.$ June $21$: Billed various miscellaneous local customers $$4,300\mathrm{.}00$ for consulting services performed.

$17.$ June $22$: Check # $5009$ was used to pay salaries of $$1,010\mathrm{.}00$ to equipment operators for the week ending June $18.$ Ignore payroll taxes.

$18.$ June $22$: Received a bill for $$1,265\mathrm{.}00$ from Computer Parts and Repair Co$.$ for repairs to the computer equipment. The invoice number was $43254.$

$19.$ June $22$: Check # $5010$ was used to pay the advertising bill that was received on June $17.$

$20.$ June $23$: Purchased office supplies for $$800\mathrm{.}00$ from Staples on account. The invoice number was $65498.$ Included in the purchase was $10$ units of Super RoutePro at a cost of $$33\mathrm{.}00$ each.

$21.$ June $23$: Cash in the amount of $$3,445\mathrm{.}00$ was received on billings.

$22.$ June $28$: Billed $$5,385\mathrm{.}00$ to miscellaneous customers for services performed to June $25.$

$23.$ June $29$: Paid the bill received on June $22,$ from Computer Parts and Repairs Co with Check # $5011.$

$24.$ June $29$: Cash in the amount of $$5,101\mathrm{.}00$ was received for billings.

$25.$ June $29$: Check # $5012$ was used to pay salaries of $$1,010\mathrm{.}00$ to equipment operators for the week ending June $25.$ Ignore payroll taxes.

$26.$ June $30$: Received a bill for the amount of $$815\mathrm{.}00$ from O & G Oil and Gas Co$.$ The invoice number was $784537.$

$27.$ June $30$: Check # $5013$ was used to pay for a cash dividend of $$0\mathrm{.}16$ per share to Lauryn, a shareholder of Byte.

$28.$ June $30$: Check # $5014$ was used to pay for a cash dividend of $$0\mathrm{.}16$ per share to TK a shareholder of Byte.

$29.$ June $30$: Check # $5015$ was used to pay for a cash dividend of $$0\mathrm{.}16$ per share to Courtney, a shareholder of Byte.