I don't know why my adjustments "consulting renvenue value of $4,190$ is wrong."

The People First Company began operations on December 1, 2021. The unadjusted trial balance of the People First Company as of December 31, 2021 is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the People First Company found in chapter 3. 1) The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2021. Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, if any. 2) Based on a physical count, supplies on hand total $3,450. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any. 3) The equipment is expected to have a 4-year useful life, and be worth about $10,000 at the end of four years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry, if any. 4) On December 26, the client paid a $11,400 60-day fee in advance, covering December 27 to February 24. Review the unadjusted balance in Unearned Consulting Revenue, and prepare the necessary adjusting entry, if any. 5) People First's sole employee earns $160 per day for a five-day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December 26. Review the unadjusted balance in Salaries payable, and prepare the necessary adjusting entry, if any. 6) In the second week of December, People First agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $4,860. The terms of the initial agreement call for People First to provide services from December 12, 2021, through January 10, 2022, or 30 days of service. The club agrees to pay People First $4,860 on January 10, 2022, when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any. Prepare the required adjusting and closing entries for the People First Company. General General Require... Journal Led er Trial Balance Income St Owner Balance Statem... Sheet Work Sheet One of the benefits of a work sheet is that it links accounts and adjustments to their impacts in financial statements. Complete the work sheet below for the People First Company. Post-closi v Account Cash Accounts receivable Su lies Pre aid insurance E ui ment Accumulated de reciation Accounts a able Salaries a able Unearned consulting revenue P. Clark, Ca ital P. Clark, Withdrawals Consultin revenue Rental revenue De reciationex nse Salaries ex nse Insurance ex nse Rent ex nse Su lies ex nse Utilities ex nse Totals Net income Totals eo le First Com an Work Sheet For the Year Ended December 31 , 2021 Unadjusted Trial Balance Adjustments Debit Credit Adjusted Trial Balance Income Statement Statement of Owner's Equity & Balance Sheet Debit 14,335 4,600 4,200 31,600 800 2,720 1,700 345 60,300 Credit 12,200 11 ,400 30,000 6,100 600 60,300 3 240 950 450 480 175 1 150 6,445 1 150 175 450 480 4 190 6,445 Debit 14,335 3,240 3,450 4,025 31,600 800 450 3,200 175 1,700 1,150 345 64,470 Credit 450 12,200 480 10,450 30,000 10,290 600 64,470 Debit 450 3,200 175 1,700 1,150 345 7,020 3,870 10,890 Credit 10,290 600 10,890 10,890 Debit 14,335 3,240 3,450 4,025 31,600 800 57,450 57,450 Credi 450 12,200 480 10,450 30,000 53,580 3,870 57,450 Balance Sheet