can you please tell me why this is incorrect and how do you solve it to get the correct response?

thank you very much

Helping Hand Outdoor Services pre-sells yard maintenance packages for the gardening season. During October, the company collects cash from clients for Christmas trees to be delivered in December. Snow removal services are also provided. Helping Hand prepares adjusting entries monthly. The following selected accounts appear on the November 30, 2020, unadjusted trial balance: Debit Account Unearned lawn services Unearned garden services Unearned snow removal services Unearned Christmas tree sales Credit $105,300 36,700 12,100 21,500 Required: Prepare the monthly adjusting journal entries at November 30, 2020, using the following additional information. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. $89,000 of the Unearned Lawn Services account represents payments received from customers for the 2021 season. The remainder represents fall lawn services actually performed during November 2020 b. $32,100 of the Unearned Garden Services account had been earned by November 30, 2020 c. $9,350 of the Unearned Snow Removal Services account remained unearned at November 30, 2020. d. Helping Hand arranges with its customers to deliver trees from December 5 to December 20. As a result, the Unearned Christmas Tree Sales account will be earned in total by December 20 Analysis Component: If the Unearned Lawn Services of $105,300 had been recorded as a revenue when received instead of as a liability, what would the effect have been on the November 30, 2020, financial statements assuming no adjustment was made on November 30, 2020? X Answer is complete but not entirely correct. understated by Liabilities $ X 105,300 $ X 105,300 overstated by Equity