hi, I am stuck at 31-45, i dont understand them

thank you :)

theres all the information needed, the journal entry transactions are in the legal paper

\begin{tabular}{|r|r|r|l|l|r|r|} \hline 14 & Jun 21 & 1120 & Aceounts Receiveble & Billed acistomer & 410000 & \\ \hline 14 & Jun 21 & 4100 & Compres 8 Consiting Ri Billed acistomes & & 4,100,00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 15 & Jun 21 & 1211 & Offoe Equip. & check 5007 tax machine & 66000 & \\ \hline 15 & Jun 21 & 1110 & Cash & check 5007 fax machine & & 65000 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|l|l|l|} \hline 16 & Jun21 & 2101 & Accounts Payable & acc parable & 32000 & \\ \hline 16 & Jun21 & 1110 & Cash & acc perable & & 32000 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 18 & Jun22 & 5040 & Regairs \& Maint. Expense bill for computer eguip. repairs & 1,11500 & \\ \hline 18 & Jun 22 & 2101 & Acoounts Payable & bill for computer equip. repairs & & 1,11500 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 19 & Jun23 & 5020 & Salary Expense & bill for computer equip. repairs & 88500 & \\ \hline 19 & Jun23 & 110 & Cash & bill for compuer equp. repairs & & 895000 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|l|} \hline 22 & Jun 28 & 1120 & Accounts Receivable & billed a customer & 5.596,00 & \\ \hline 22 & Jun 28 & 4100 & Computer 8 Consuling Re billed a customer & & 5,595.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 24 & Jun 29 & 2101 & Acoounts Paynble & paid billed received from iun 22 & 1,11500 & \\ \hline 24 & Jun29 & 1110 & Cash & paid blled recolivod from iun 22 & & 1,115.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 25 & Jun 29 & 5000 & Salary Expense & check 5012 paid salary & 885.00 & \\ \hline 25 & Jun29 & 1110 & Cash & check 5012 paid satary & & 885.00 \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 40 & Jun 30 & 1120 & Accounts Receivable & bank recon decrease & \\ \hline 40 & Jun 30 & 5140 & Telephone Expense & bank recon decrease & & \\ \hline 40 & Jun 30 & 5130 & Bank Expense & bank recon decrease & \\ \hline 40 & Jun 30 & 1110 & Cash & bank recon decrease & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 41 & Jun 30 & 5120 & Bad Debt Expense & cpa & & \\ \hline 41 & Jun 30 & 1121 & Allowance for Doubtful Acq cpa & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 42 & Jun 30 & 5150 & Income Tax Expense & income tax & & \\ \hline 42 & Jun 30 & 2106 & Income Taxes Payable & income tax & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 43 & Jun 30 & 4100 & Computer \& Consulting Relosing revenue & & \\ \hline 43 & Jun 30 & 3400 & Income Summary & closing revenue & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 44 & Jun 30 & 3400 & Income Summary & closing expense & & \\ \hline 44 & Jun 30 & 5010 & Rent Expense & closing expense & \\ \hline 44 & Jun 30 & 5020 & Salary Expense & closing expense & \\ \hline 44 & Jun 30 & 5030 & Advertising Expense & closing expense & \\ \hline 44 & Jun 30 & 5040 & Repairs \& Maint. Expense & closing expense & \\ \hline 44 & Jun 30 & 5050 & Oil \& Gas Expense & closing expense & \\ \hline 44 & Jun 30 & 5080 & Supplies Expense & closing expense & \\ \hline 44 & Jun 30 & 5090 & Interest Expense & closing expense & & \\ \hline 44 & Jun 30 & 5100 & Insurance Expense & closing expense & & \\ \hline 44 & Jun 30 & 5110 & Depreciation Expense & closing expense & & \\ \hline 44 & Jun 30 & 5120 & Bad Debt Expense & closing expense & & \\ \hline 44 & Jun 30 & 5130 & Bank Expense & closing expense & & \\ \hline 44 & Jun 30 & 5140 & Telephone Expense & closing expense & & \\ \hline 44 & Jun 30 & 5150 & Income Tax Expense & closing expense & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 45 & Jun 30 & 3400 & Income Summary & & & \\ \hline 45 & Jun 30 & 3200 & Retained Earnings & Need a Description & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|} \hline 46 & Jun 30 & 3200 & Retained Earnings & & & \\ \hline 46 & Jun 30 & 3300 & Dividends & Need a Description & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} Transaction Description of transaction June 1. Jeremy made an investment in Byte of Accounting, Inc, by purchasing 2,590 shares of its 01. common stock paying $31,810.60 in cash and by contributing computer equipment with a fair market value of $45,915.30. The par value of the common stock was $0.01 per share. June 1: Courtney made an investment in Byte of Accounting, Inc., by purchasing 535 shares of its 02. common stock by contributing computer equipment with a fair market value of $15,005.00 and office equipment with a fair value of $1,050.35. The par value of the common stock was $0.01 per share. 03. June 1: Mariana Donato made an investment in Byte of Accounting, Inc. by parchasing 4,050 shares of its common stock for $121,540.50 cash. The par value of the common stock was $0.01 per share. June 2: Cheek \# 5002 was used to make a down payment of $28,000.00 on additional computer 04. equipment that was purchased from Royce Computers, invoice number 76542 . The full price of the computer was $140,000.00. A five-year note was executed by Byte for the balance. June 4: Additional office equipment costing $400.00 was purchased on credit from Discount Computer Corporation. The inveice number was 98432. June 8: Lnsatisfactory office equipment costing $80.00 from invoice number 98432 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte. June 10: Check \# 5003 was used to make a \$21,500.00 payment reducing the principal owed on the June 07. 2 purchase of computer equipment from Royce Computers. 08. June 10: Parchased office supplies for $1,800.00 from Staples on account. The invoice number was 61298. Included in the purchase was 10 units of Super RoutePro at a cost of $40.00 each. June 14: Check \# 5004 was used to purchase a one-year insurance policy covering its cemputer 09. equipment for $6,144.00 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 $6,750.00 was received for services performed for cash customers. June 16: Byte purchased a building and the land it is on for $119,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $19,000.00. The 11. balance of the cost is to be allocated to the building. Check \# 5005 was used to make the down payment of \$11,900.00. A thirty year mortgage with an inital payement due on August 1 st, was established for the balance. June 17: Check \# 5006 for $7,600.00 was paid for rent of the office space for June, July, August and September. June 17: Received invoice number 26354 in the amount of 5300.00 from the local newspaper for advertising. 14. June 21: Billed various miscellaneous local customers $4,100.00 for consulting services performed. 15. Jube 21: Check \# 5007 was used to purchase a fax machine for the effice frem Office Machines Express for 5650.00 . The invoice number was 975328. June 21: Accounts payable in the amount of 5320.00 were paid with Check $5008. 17. June 22: Cheek \# 5009 was used to pay the advertising bill that was received on June 17. 18. Jase 22: Received a bill for 51,115.00 from Computer Parts and Repair Co. for repalins to the computer equipment. The invelee number was 43254. June 22: Cheek \# 5010 was used to pay salaries of 5885.00 to equipanent eperaters for the week ending 19. Juae 18. Igeore payrell taxes. 20. June 23: Cash in the amount of 53.285 .00 was received on billings. 21. Juse 23: Parchased office supplies for $900.00 from Staples on acceant. The invelce namber was 65498. Ineluded in the parchase was 10 units of Super RoutePro at a cost of 548.00 each. June 28: Billed \$5,595.00 to miscellaneous customers for services performed to June 25. June 29: Cash in the amount of $5,300.00 was received for billings. 24. June 29: Paid the bill received on June 22, from Computer Parts and Repairs Co with Cheek i 5011. 25. Jane 29: Check 5012 was used to pay salaries of $885.00 to equipment eperaters for the week ending June 25. Igaore payroll taxes. June 30: Received a bill for the amount of 5790.00 from O&G Oil and Gas Co. The invoice namber was 784537. 27. June 30: Cheek I 5013 was used to pay for a cash dividend of 50.18 per share to Jeremy, a shareholder of Byte. 28. June 30: Check 5014 was used te pay for a cash dividend of 50.18 per share to Mariana Donato a shareholder of Byte. 29. June 30: Cheek \# 5015 was used to pay for a cash dividend of 50.18 per share to Courtacy, a sharebolder of Byte. Adjusting Eatries - Reund te twe decimal places. 30. Tbe reat payment made en June 17 was for June, July, August and Srptember. Expense the amount associated with oae month's rent. A plysical inventery shewed that enly $380.00 werth of gencral effice sapplies remained en hand as of 31. Juae 30 . This did net inelude any of the Super RoutePro. There were 5 anits ef Saper RoatePre on hand. We ase FIFO to determine the valuation of the supplies. The annsal interest rate on the mortgage payable was 8.75 perceat. Interest expense for ene-half month should be computed because the building and land were purchased and the liability incarred en June 16. \begin{tabular}{|l||l} \hline 43. & Close the revenue accounts. \\ \hline 44. & Close the expense accounts. \\ \hline 45. & Close the income summary account. \\ \hline 46. & Close the dividends account. \end{tabular} Building Blocks of Accounting .. A Financial Perspective Chart of Accounts