Can you check to see if my JE's are correct? If there are errors could you explain why?

1. Wages earned by employees during December and to be paid in January are $33,875; associated payroll taxes on these wages are $2,710.

2. On July 1, a client paid CMC $205,720 in advance for a year of consulting services.

3. You discover that a product sale was made and recorded on December 28 for $128,600; the product had not yet been shipped. The cost of the product was $68,742. Assume A/R was debited when the sale was recorded on December 28.

4. Bad debt expense has been calculated to be $17,508 but has not yet been recorded.

5. The Prepaid Expense account has a balance of $22,774. This balance includes $11,200 for a two-year insurance policy purchased on January 1, 2021.

6. Depreciation expense for the year is $82,620.

7. Interest expense accrued on its long-term liabilities is $7,765.

8. On December 15, CMC declared a dividend of $110,000, to be paid on January 15, 2022.

9. Income tax expense is $201,109.