Create a general journal.

06. June 8: Check # 6002 was issued to purchase a one-year insurance policy covering its computer equipment. The cost of the insurance is $4,968.00 and paid to Seth's Insurance. The effective date of the policy was June 16 and the invoice number was 2387.

07. June 8: Defective office equipment costing $820 was returned to Perez's Discount Computer for credit to be applied against the outstanding balance owed by Byte.

08. June 14: Check # 6003 was issued for $20,750 as a partial payment on the balance owed to Dell related to the purchase of computer equipment, invoice 827364.

09. June 16: A check in the amount of $8,250 was received for services performed for Pitman Pictures.

10. June 16: Byte purchased a building and the land it is on for $113,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $18,000.00. The balance of the cost is to be allocated to the building. Check # 6004 was used to make the down payment of $11,300.00. A thirty year mortgage with an inital payement due on August 1st, was established for the balance.