I got 41 out of 45 I don't know which one is wrong

Question 2 of 3 The unadjusted trial balance for Swift Creek Engineering at its year end, Deoember 31, 2014, is as follows: SWIFT CREEK ENGINEERING Trial Balance December 31, 2014 Debit Credit 8450 Cash 6250 Accounts Receivable 5260 Supplies Prepaid Insurance 7440 Notes Receivable 12000 Equipment 27800 8340 Accumulated Depreciation Equipment 4560 Accounts Payable Capital 34900 Drawings 53500 Service Revenue 112300 Salaries Expense 39400 $160100 $160100 Additional information: 1. Revenue of $1440 was earned but unrecorded as at December 31, 2014. 2. On June 1, the company purchased a one-year insurance policy. 3. Depreciation on the equipment for 2014 is $2780. 4. A count on December 31, 2014, showed $750 of supplies on hand. 5. The four-month, 4% note receivable was issued on October 1, 2014. Interest and principal are payable on the maturity date. Instructions Prepare adjusting entries for the year ended December 31, 2014. Enter the date as: Dec. 31 Include a in front of all amounts. Do not use commas. If a cell is to be left blank, type: ne (don't forget this step) Date Account Title (debit) Account Title (credit) Debit Credit Ine Dec. 31 Cash $1440 ne ne Service revenue ne $1440 41.0/ 45.0 Point