i need journal entries for 34-39

. 34. The note payable relating to the June 2, and 10 transactions 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. [IMPORTANT NOTE: The original note on the computer equipment purchased on June 2 was $132,000. On June 10, eight days later, $25,250 was repaid. Interest expense must be calculated on the $132,000 for eight days. In addition, interest expense on the S106,750 balance of the loan (S132,000 less $25,250 = $106,750) must be calculated for the 20 days remaining in the month of June.] 35. Income taxes are to be computed at the rate of 25 percent of net income before taxes. [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tax line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement.] Closing Entries 36. Close the revenue accounts. 37. Close the expense accounts. 38. Close the income summary account 39. Close the dividends account. 3 7 3 Adjusting Entries Debit Credit 9,000.00 Unadjusted Trial Balance Debit Credit 89.944.28 18,879.00 5,808.00 5,700.00 605.00 1,904.00 242.00 1,900.00 247.00 Adjusted Trial Balance Debit Credit 89.944.28 27,879.00 5,566.00 3,800.00 358.00 1,904.00 20.29 223,000.00 3,716.67 16,000.00 203.70 101,000.00 1,545.00 20.29 223,000.00 3,716.67 16,000.00 Account Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Dopr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salarios Payable 2106 Income Taxos Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 203.70 101,000.00 1,545.00 2,266.30 561.00 2,266.30 561.00 106,900.00 106,650.00 237,104.00 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 106,900.00 106,650.00 237,104.00 1,798.72 1.798.72 16,865.00 9,000.00 25,865.00 1,900.00 561.00 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Exponse 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense 1,870.00 425.00 1,290.00 840.00 1,900.00 2,431.00 425.00 1,290.00 840.00 247.00 2,266.30 242.00 3,940.66 247.00 2,266.30 242.00 3,940.66 TOTAL 469,064.00 469,064.00 18,156.96 18,156.96 484,831.96 484,831.96