I need help calculating the income tax. If the net income is 13,300, how is my answer incorrect?

[The following information applies to the questions displayed below] Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31, 2018, follows, along with information about selected accounts Debit Credit Further Information Account Names Cash Supplies Prepaid Rent As reported on December 31 bank statement. Based on count, only $1,800 of supplies still exist This amount was paid November 1 for rent through the end of anuary $ 4,800 5,300 9,000 Accounts Payable $2,000 This represents the total amount of bills received for supplies and utilities through December15. Val estimates that the company has received $550 of utility services through December 31 for which it has not yet been billed Salaries and Wages Payable Income Tax Payable 0 Stylists have not yet been paid $200 for their work on December 31 0 The company has paid last year's income taxes but not this year's taxes. Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense Supplies Expense Income Tax Expense 3,000 This amount was contributed for common stock in prior years. 800 This is the balance reported at the end of last year. 92,400 Customers pay cash when they receive services. 30,100 13, 200 30,000 5,800 This is the cost of stylist wages through December 30. This is the cost of utilities through December 15 This year's rent was $3,000 per month. This is the cost of supplies used through November 30 The company has an average tax rate of 20%. Totals $98,200 $98,200 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair Adj. (1) Prepaid Rent (2) Supplies (3) Accounts Payable (4) ncome Tax Payable (5) Salaries and Wages Payable Balance Sheet Account Related Income Statement Account ent Expense upplies Expense tilities Expense Amount 6,000 3,500 550 2,660 200 Income Tax Expense alaries and Wages Expense