please help what am i missing from this

J. Garcla, opened a business called Garcia Engineering and recorded the following transactions in its first month of operations. June 1 J. Gareia, the owner, invested $116,000 cash, office equipment with a value of $9,000, and $68,000 of drafting June 2 equipment to launch the company: June 2 The company purchased land worth $53,000 for an office by paying $11,900 cash and signing a note payable for June 2 The company purchased a portable building with $51,000 cash and moved it onto the land acquired on June 2 . June 2 The company paid $5,400 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 $9,400 cash. June 12 The conpany purchased $24,800 of additional drafting equipment by paying $13,500 cash and signing a payable fo: June 14 The company completed $20,400 of engineering services for a client. This amount is to be received in 30 days. June 15 The company purchased $1,550 of additional offlee equipment on eredit. June 17 The company coepleted engineering services for $23,600 on eredit. June 18 The company received a bill for rent of equipent that was used on a recently completed job. The $1, 700 rent June 20 cost must be paid within 30 days. June 21 The company paid $1,800 eash for mages to partial payment from the client billed on June 14 . June 23 The company paid $1,550 cash to mettle th trafting assistant. June 24 The company paid $1,125 cash for repairs. June 26 The company paid $1,125 cash for repaira. Tune 28 . The company paid $1,59,640 cash from the company for personal use. June 30 The company paid $1,800 cash for wages to a drafting ansintant. June 30 The company paid $2,820 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, $9,200 of engineering services for a client. b) Straight-line depreciation on the office equipment, assuming a 5 -year life and a $3,350 salvage value, is $120 per month. c) Stralght-line depreciation on the drafting equipment, assuming a 5 -year life and a $17,800 salvage value, is $1,250 per month. d) Straight-line depreciation on the building. assuming a 25 -year life and a $21,000 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 lona-term note Davable is $110. The balance in prepaid insurance represents a 15-month policy that went into effect on June 1 . Prepare the required adjusting entry, if any. Note: Enter debits before credits. St Owners Equity