I need help particularly with the wages expense as for all spots it says 640 is incorrect. Also calculating retained earnings, net income, and earnings per share and anything else I may have missed

Tunstall, Inc. Unadjusted Trial Balance for the Year Ended December 31 Credit Debit 42,000 11,600 900 800 19,000 9,200 8,300 3,000 Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable, long-term Common stock (5,000 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 17,000 400 19,000 6,000 61,360 16,200 17,160 115,960 115,960 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $300 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $800. c. Depreciation expense for the current year, $3,700. d. Wages earned by employees not yet paid on December 31, $640. e. Income tax expense, $5,540. TUNSTALL, INC. Income Statement For the Current Year Ended December 31 Operating revenues Service revenue ~$ 61,360 Operating expenses Supplies expense Wages expense Remaining expenses (not detailed) Depreciation expense Insurance expense 600 640 X 17,160 3,700 800 Total expenses 22,900 Income tax expense 5,540 Earnings per share 6.58 X Balance Sheet At December 31 of the Current Year Liabilities and stockholders' equity Assets $ Cash Accounts receivable | Supplies L 19.000 11,600 300 Accounts payable Wages payable Income taxes payable on 3,000 640 5,540 Total current assets 53,900 Total current liabilities 9,180 Service trucks Notes payable, long-term 17,000 Accumulated depreciation Other assets 19,000 (12,900) 8 ,300 1 $ 26,180 Total liabilities Stockholders' equity Common stock 400 Additional paid-in capital Retained earnings 19,000 38,920 X ~ Total stockholders' equity $ Total liabilities and stockholders' equity $ 58,320 84,500 Total assets $ 68,300 General Journal Credit No 1 Transaction 1 Debit 61,360 1 T 32,920 600 800 Service revenue | Retained earnings Supplies expense Insurance expense Depreciation expense Wages expense Remaining expenses (not detailed) Income tax expense 3,700 640 17,160 5,540