for some reason i cant get the adverstising correct..

Listed below are several transactions that took place during the second and third years of operations for RPG Company. Year 2 Year 3 $250,000 $350,000 160,000 300,000 Amounts billed to customers for services rendered Cash collected from credit customers Cash disbursements: Payment of rent Salaries paid to employees for services rendered during the year Travel and entertainment Advertising 70,000 130,000 150,000 20,000 30,000 10,000 25,000 In addition, you learn that the company incurred advertising costs of $15,000 in year 2, owed the advertising agency $4,000 at the end of year 1, and there were no liabilities at the end of year 3. Also, there were no anticipated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3 Required: 1. Calculate accrual net income for both years 2. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2 Complete this question by entering your answers in the tabs below. Required 1Required 2 Calculate accrual net income for both years Year 2 Year 3 Revenues $ 250,000 350,000 Expenses Rent Salaries Travel and entertainment Advertising 35,000 130,000 20,000 15,000 35,000 150,000 30,000 15,000 $ 50,000120,000 Net income