HELP. My answers are right up until the journal entries I need help with the journal entries as it is saying thats not right

Required 1 Required 2 Prepare an income statement for the year ended December 31. SKY BLUE CORPORATION Income Statement For the Year Ended December 31 Revenues Sales Revenue 53,730 Rent Revenue 430 54,160 Total Revenues Expenses Salaries and Wages Expense 24,200 Depreciation Expense 2,600 Utilities Expense 5,520 Insurance Expense 2,700 Rent Expense 7,300 Income Tax Expense 4,200 Total Expenses 46,520 Net Income $ 7,640 Prepare a statement of retained earnings for the year. SKY BLUE CORPORATION Statement of Retained Earnings For the Year Ended December 31 Balance, January 1 1,520 Add: Net Income 7,640 Less: Dividends 430 8,730 Balance, December 31 Current Assets $ Cash 1,360 Accounts Receivable 3,300 Prepaid Insurance 3,600 Total Current Assets 8,260 Notes Receivable (long-term) 4,300 Equipment $ 18,500 Accumulated Depreciation (5,200) 13,300 25,860 Total Assets Liabilities Current Liabilities Accounts Payable $ 6,720 Salaries and Wages Payable 1,650 Income Taxes Payable 4,200 Deferred Revenue (860) Total Current Liabilities 11,710 Stockholders' Equity Common Stock 3,700 Retained Earnings 8,730 Total Stockholders' Equity 12,430 Total Liabilities and Stockholders' Equity 24,140 Journal entry worksheet 1 2 Record the closing entry for revenues and expenses. Note: Enter debits before credits General Journal Date Debit Credit Dec 31 Sales Revenue 53,730 Salaries and Wages Expense 24,200 Depreciation Expense 2,600 Utilities Expense 5,520 Insurance Expense 2,700 Rent Expense 7,300 Income Tax Expense 4,200