I just need help lnowing which is the correct account for the wrong answer in the table. thank you!

The unadjusted trial balance of the Manufacturing Equitable at December 31, 2021, the end of its fiscal year, included the following account balances. Manufacturing's 2021 financial statements were issued on April 1, 2022. Other information: a. The bank notes, issued August 1, 2021, are due on July 31, 2022, and pay interest at a rate of 12\%, payable at maturity. b. The mortgage note is due on March 1, 2022. Interest at 11% has been paid up to December 31 (assume 11% is a realistic rate). Manufacturing intended at December 31, 2021, to refinance the note on its due date with a new 10 -year mortgage note. In fact, on March 1, Manufacturing paid $297.000 in cash on the principal balance and refinanced the remaining $1,018,000. c. Included in the accounts receivable balance at December 31, 2021, were two subsidiary accounts that had been overpaid and had credit balances totaling $18,650. The accounts were of two major customers who were expected to order more merchandise from Manufacturing and apply the overpayments to those future purchases. d. On November 1, 2021, Manufacturing rented a portion of its factory to a tenant for $36,000 per year, payable in advance. The payment for the 12 months ended October231, 2022, was received as required and was credited to rent revenue. Required: 1. Prepare any necessary adjusting journal entries at December 31, 2021, pertaining to each item of other information (a-d). 2. Prepare the current and long-term liability sections of the December 31,2021 , balance sheet. Prepare the current and long-term liability sections of the December 31,2021 , balance sheet. 12% notes payable, due July 31,2022 Accounts payable Accounts receivable Accrued interest payable Bonds payable Allowance for uncollectible accounts Bad debt expense Bonds payable Cash Cost of goods sold Currant antion af innn-tarm daht Bonds payable Cost of goods sold Current portion of long-term debt Deferred rent revenue Deferred revenue Interest expense Interest receivable Interest revenue Inventory Mortgage note payable to be refinanced on a long-term basis Notes receivable Bonds payable Notes receivable Rent revenue Salaries expense Salaries payable Sales revenue