I have already completed the rest of the journal entry, I tried 1500 for the answer and it is not correct. Please help me solve this

Project 2: Review of Merchandising Cycle [The following information applies to the questions displayed below. Wally's Widget Company (WWC) incorporated near the end of 2011. Operations began in January of 2012. WWC prepares adjusting entries and financial statements at the end of each month. Balances in the accounts at the end of January are as follows: $ 21,470 Unearned Revenue (25 units) $12,500 Accounts Payable (Jan Rent) Cash Accounts Receivable Allowance for Doubtful Accounts Inventory (30 units) $5,300 3,200 $15,500 $6,900 3,620 (1,850) Notes Payable $ 2,400 Contributed Capital Retained Earnings- Feb 1, 2012 WWC establishes a policy that it will sell inventory at $165 per unit. In January, WWC received a $5,300 advance for 25 units, as reflected in Unearned Revenue. WWC's February 1 inventory balance consisted of 30 units at a total cost of $2,400. WWC's note payable accrues interest at a 12% annual rate WWC will use the FIFO inventory method and record COGS on a perpetual basis. February Transactions 02/01 Included in WWC's February 1 Accounts Receivable balance is a $1,700 account due from Kit Kat, a WWC customer. Kit Kat is having cash flow problems and cannot pay its balance at this time. WWC arranges with Kit Kat to convert the $1,700 balance to a note, and Kit Kat signs a 6-month note, at 9% annual interest. The principal and all interest will be due and payable to WWC on August 1, 2012. 02/02 WWC paid a $600 insurance premium covering the month of February. The amount paid is recorded 02/05 An additional 170 units of inventory are purchased on account by WWC for $12,750 terms 2/15, 02/05 WWC paid Federal Express $510 to have the 170 units of inventory delivered overnight. Delivery 02/10 Sales of 140 units of inventory occurred during the period of 02/07- 02/10. The sales terms are 02/15 The 25 units that were paid for in advance and recorded in January are delivered to the customer. directly as an expense. n30 occurred on 02/06 2/10, net 30. 02/15 20 units of the inventory that had been sold on 2/10 are returned to WWC. The units are not damaged and can be resold. Therefore, they are returned to inventory. Assume the units returned are from the 2/05 purchase. Project 2: Review of Merchandising Cycle [The following information applies to the questions displayed below. Wally's Widget Company (WWC) incorporated near the end of 2011. Operations began in January of 2012. WWC prepares adjusting entries and financial statements at the end of each month. Balances in the accounts at the end of January are as follows: $ 21,470 Unearned Revenue (25 units) $12,500 Accounts Payable (Jan Rent) Cash Accounts Receivable Allowance for Doubtful Accounts Inventory (30 units) $5,300 3,200 $15,500 $6,900 3,620 (1,850) Notes Payable $ 2,400 Contributed Capital Retained Earnings- Feb 1, 2012 WWC establishes a policy that it will sell inventory at $165 per unit. In January, WWC received a $5,300 advance for 25 units, as reflected in Unearned Revenue. WWC's February 1 inventory balance consisted of 30 units at a total cost of $2,400. WWC's note payable accrues interest at a 12% annual rate WWC will use the FIFO inventory method and record COGS on a perpetual basis. February Transactions 02/01 Included in WWC's February 1 Accounts Receivable balance is a $1,700 account due from Kit Kat, a WWC customer. Kit Kat is having cash flow problems and cannot pay its balance at this time. WWC arranges with Kit Kat to convert the $1,700 balance to a note, and Kit Kat signs a 6-month note, at 9% annual interest. The principal and all interest will be due and payable to WWC on August 1, 2012. 02/02 WWC paid a $600 insurance premium covering the month of February. The amount paid is recorded 02/05 An additional 170 units of inventory are purchased on account by WWC for $12,750 terms 2/15, 02/05 WWC paid Federal Express $510 to have the 170 units of inventory delivered overnight. Delivery 02/10 Sales of 140 units of inventory occurred during the period of 02/07- 02/10. The sales terms are 02/15 The 25 units that were paid for in advance and recorded in January are delivered to the customer. directly as an expense. n30 occurred on 02/06 2/10, net 30. 02/15 20 units of the inventory that had been sold on 2/10 are returned to WWC. The units are not damaged and can be resold. Therefore, they are returned to inventory. Assume the units returned are from the 2/05 purchase