I have it all figured out besides the last picture for the impact on income. Please answer the 2 marked wrong and explain how you got the numbers.

J. Aracel opened a business called Aracel Engineering and recorded the following transactions in its first month of operations. June 1 J. Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company. June 2 The company purchased land worth $49,000 for an office by paying $6,300 cash and signing a note payable for $42,700. June 2 The company purchased a portable building with $55,000 cash and moved it onto the land acquired on June 2. June 2 The company paid $3,000 cash for the premium on a 15-month insurance policy. June 7 The company completed and delivered a set of plans for a client and collected $6,200 cash. June 12 The company purchased $20,000 of additional drafting equipment by paying $9,500 cash and signing a note payable for $10,500. June 14 The company completed $14,000 of engineering services for a client. This amount is to be received in 30 days. June 15 The company purchased $1,150 of additional office equipment on credit. June 17 The company completed engineering services for $22,000 on credit. June 18 The company received a bill for rent of equipment that was used on a recently completed Job. The $1,333 rent cost must be paid within 30 days. June 20 The company collected $7,000 cash in partial payment from the client billed on June 14. June 21 The company paid $1,200 cash for wages to a drafting assistant. June 23 The company paid $1,150 cash to settle the account payable created on June 15. June 24 The company paid $925 cash for repairs. June 26 J. Aracel withdrew $9,480 cash from the company for personal use. June 28 The company paid $1,200 cash for wages to a drafting assistant. June 30 The company paid $2,500 cash for advertisements on the web during June. Descriptions of items that require adjusting entries on June 30, 2021. follow. a) The company has completed, but not yet billed. $6,000 of engineering services for a client b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $150 salvage value, is $100 per month. C) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $2,000 salvage value, is $1,300 per month. d) Straight-line depreciation on the building, assuming a 25-year life and a $1,000 salvage value, is $180 per month. e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1. 0) Accrued interest on the long-term note payable is $75. 9) The drafting assistant is paid $1,200 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end. No Date Debit Credit 1 Jun 30 Account Title Accounts receivable Engineering foos earned 6,000 6,000 9 e 2 Jun 30 100 Depreciation expense - Office equipment Accumulated depreciation - Office equipment 100 3 Jun 30 1,300 Depreciation expense - Drafting equipment Accumulated depreciation - Drafting equipment >$ 1,300 4 Jun 30 180 Depreciation expense - Building Accumulated depreciation - Building lo 180 5 Jun 30 200 Insurance expense Prepaid insurance >> 200 6 Jun 30 75 Interest expense Interest payable OO 75 7 Jun 30 480 Wages expense Wages payable 480 General Ledger Account Cash Accounts receivable Debit Credit No. Date Debit Credit No. Balance 22.945 Date Jun 30 Balance 29,000 Jun 30 Prepaid insurance Office equipment Debit Credit No. Debit Credit No. Date Date Jun 30 Balance 3,000 Balance 6,150 Jun 30 Building Drafting equipment Debit Credit No. Date No. Date Debit Credit Balance 80,000 Balance 55,000 Jun 30 Jun 30 Land Accounts payable No. Date Debit Credit No. Date Debit Credit Balance 49,000 Balance 1,333 Jun 30 Jun 30 Long-term notes payable Debit Credit J. Aracel, Capital Debit Credit No. No. Date Jun 30 Balance 53,200 Date Jun 30 Balance 165,000 J.Aracel, Withdrawals Engineering fees earned Debit Credit No. Date Debit Credit No. Balance 9,480 Date Jun 30 Balance 42,200 Jun 30 Wages expense Debit Credit Equipment rental expense Debit Credit No. No. Date Date Jun 30 Balance 2,400 Balance 1,333 Jun 30 Advertising expense Debit Credit Repairs expense Debit Credit No. Date No. Date Balance 2,500 Balance 925 Jun 30 Jun 30 ARACEL ENGINEERING Trial Balance June 30, 2021 Account Title Debit Credit $ 22.945 29,000 3,000 6,150 80,000 55,000 49,000 Cash Accounts receivable Prepaid insurance Office equipment Drafting equipment Building Land Accounts payable Long-term notes payable J. Aracel, Capital J. Aracel, Withdrawals Engineering fees earned Wagos exponse Equipment rental expense Advertising expense Repairs expense Total 1,333 53.200 165,000 9,480 42,200 2,400 1,333 2,500 925 261,733 S 261.733 ARACEL ENGINEERING Income Statement For Month Ended June 30, 2021 Revenues: Engineering fees earned 42,200 0 S 42,200 0 0 2,400 Total revenues Expenses: Insurance expense Depreciation expense - Building Wages expense Equipment rental expense Advertising expense Repairs expense Depreciation expense - Office equipment Depreciation expense - Drafting equipment Interest expense 1,333 2,500 925 0 0 0 0 Total expenses 7,158 35,042 Net income S ARACEL ENGINEERING Statement of Owner's Equity For Month Ended June 30, 2021 J. Aracel, Capital, June 1, 2021 Add: Investments by owner 165,000 Net income 35,042 $ 0 200,042 200,042 Less: Withdrawals by owner 9,480 (9,480) 190,562 J. Aracel, Capital, June 30, 2021 S ARACEL ENGINEERING Balance Sheet June 30, 2021 ASSETS 22.945 Current assets Cash Accounts recevable Prepaid insurance OOO 29.000 3,000 0 $ 54.945 6.150 pl 0 6.150 1 Total current assets Plant assets: Office equipment Accumulated depreciation - Office equipment Office equipment, net Drafting equipment Accumulated depreciation - Drafting equipment Drafting equipment, net Building Accumulated depreciation - Building Building, net lo 80,000 0 80.000 lol 55.000 0 55.000 141.150 196,095 Total assets $ LIABILITIES AND EQUITY 0 Liabilities: Wages payable Accounts payable Interest payable Long-term notes payable Solo 119 1,333 0 53,200 0 54.533 Total liabilities Equity J.Aracal Capital Total liabilities and equity > 190.562 245,095 Impact on net income 0 (100) (1,300) Unadjusted Account affecting the: Adjusting entry related to: Income Statement Balance Sheet a) Unbilled fees Engineering fees earned Accounts receivable b) Depreciation of office equipment Depreciation expense - Office Accumulated depreciation - equipment Office equipment Depreciation expense- Accumulated depreciation - c) Depreciation of drafting equipment Drafting equipment Drafting equipment Depreciation expense- Accumulated depreciation - d) Depreciation of building Building Building e) Prepaid insurance Insurance expense Prepaid insurance Accrued interest Interest expense Interest payable 9) Unpaid wages Wages expense Wages payable Total impact on income due to adjustments Net income before adjustments Net income after adjustments Had the adjustments not been prepared, income would have been overstated by (180) $ (200) (75) (480) (2,335) 0 (2,335) (100.0)% $