can you please tell me what would be the correct overstated amount and how you get that?

thanks a lot

PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31, 2020, year-end follows: a. An analysis of the company's policies shows that $1,150 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $350 are on hand at the end of the year. c. The estimated annual depreciation on the equipment is $6,750 d. The estimated annual depreciation on the professional library is $4,050. e. The school offers off-campus services for specific employers. On November 1, the company agreed to do a special six-month course for a client. The contract calls for a monthly fee of $750, and the client paid the first five months' revenue in advance. When the cash was received, the Unearned Extension Revenue account was credited. f. On October 15, the school agreed to teach a four-month class for an individual for $1,100 tuition per month payable at the end of the class. The services to date have been provided as agreed, but no payment has been received. g. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the rate of $130 per day for each employee. h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and February. PACRIM CAREERS Trial Balances December 31, 2020 Unadjusted Trial Balance Adjusted Trial Balance Account Adjustments Dr. Cr. Dr. Cr. Cr. Cash $ 17,000 $ Dr. 17,000 2,750 350 0 2,750 5,500 1,300 5,150 1,150 1,900 5,700 54,000 150 3,800 54,000 $ 16,200 4,050 20,250 81,000 81,000 6,750 27,000 2,000 0 780 33,750 2,000 780 3,800 219,000 5,300 1,500 219,000 Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation, professional library Equipment Accumulated depreciation, equipment Accounts payable Salaries payable Unearned extension revenue Karoo Ashevak, capital Karoo Ashevak, withdrawals Tuition revenue Extension revenue Depreciation expense, equipment Depreciation expense, professional library Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 87,000 172,700 62,500 175,450 64,000 0 6,750 0 196,000 87,000 2,750 1,500 6,750 4,050 196,780 1,150 35,900 5,150 13,000 10,200 24,030 $ 519,030 4,050 780 1,150 1,900 5,150 0 34,000 0 13,000 10,200 $ 504,700 $ 504,700 $ 24,030 $ $ 519,030 3. If the adjustments were not recorded, calculate the over- or understatement of income. Overstated by $ 17,030