Greg Taylor opened a business called Taylor Engineering and recorded the following transactions in its first month of operations.

Jun.		1		Greg Taylor, the owner, invested $126,000 cash, office equipment with a value of $11,500, and $73,000 of drafting equipment to launch the company.
Jun.		2		The company purchased land worth $55,500 for an office by paying $15,400 cash and signing a long-term note payable for $40,100.
Jun.		2		The company purchased a portable building with $48,500 cash and moved it onto the land acquired on June 2.
Jun.		2		The company paid $6,900 cash for the premium on a 15-month insurance policy.
Jun.		7		The company completed and delivered a set of plans for a client and collected $11,400 cash.
Jun.		12		The company purchased $27,800 of additional drafting equipment by paying $16,000 cash and signing a long-term note payable for $11,800.
Jun.		14		The company completed $24,400 of engineering services for a client. This amount is to be received in 30 days.
Jun.		15		The company purchased $1,800 of additional office equipment on credit.
Jun.		17		The company completed engineering services for $24,600 on credit.
Jun.		18		The company received a bill for rent of equipment that was used on a recently completed job. The $1,950 rent cost must be paid within 30 days.
Jun.		20		The company collected $12,200 cash in partial payment from the client billed on June 14.
Jun.		21		The company paid $1,800 cash for wages to a drafting assistant.
Jun.		23		The company paid $1,800 cash to settle the account payable created on June 15.
Jun.		24		The company paid $1,250 cash for minor maintenance of its drafting equipment.
Jun.		26		Greg Taylor withdrew $9,740 cash from the company for personal use.
Jun.		28		The company paid $1,800 cash for wages to a drafting assistant.
Jun.		30		The company paid $3,020 cash for advertisements on the web during June.

Descriptions of items that require adjusting entries on June 30, 2017, follow.

a) The company has completed, but not yet billed, $11,200 of engineering services for a client.

b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $3,100 salvage value, is $170 per month.

c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $10,800 salvage value, is $1,500 per month.

d) Straight-line depreciation on the building, assuming a 25-year life and a $9,500 salvage value, is $130 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 $130.

g) The drafting assistant is paid $1,800 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end.

TAYLOR ENGINEERING
Trial Balance
June 30, 2017
Account Title	Debit	Credit
Cash	43,390
Accounts receivable	36,800
Prepaid insurance	6,900
Office equipment	13,300
Drafting equipment	100,800
Building	48,500
Land	55,500
Accounts payable		1,950
Long-term notes payable		51,900
G. Taylor, Capital		210,500
G. Taylor, Withdrawals	9,740
Engineering fees earned		60,400
Wages expense	3,600
Equipment rental expense	1,950
Advertising expense	3,020
Repairs expense	1,250
Total	324,750	324,750

I want the general journal answers.