I would need your help with last problem (last picture)

Thank you

The Wildhorse Theater is nearing the end of the year and is preparing for a meeting with its bankers to discuss the renewal of a loan. The accounts listed below appeared in the December 31, 2020, trial balance. Credit $ Debit 6,270 217,600 Prepaid Advertising Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Service Revenue Ticket Revenue Advertising Expense Salaries and Wages Expense Interest Expense 55,000 85,800 16,000 332,200 20,110 62,700 1,350 Additional information is available as follows. 1. 2. 3. The equipment has an estimated useful life of 16 years and a salvage value of $46,400 at the end of that time. Wildhorse uses the straight-line method for depreciation. The note payable is a one-year note given to the bank January 31 and bearing interest at 10%. Interest is calculated on a monthly basis. Late in December 2020, the theater sold 320 coupon ticket books at $50 each. 150 of these ticket books books have been used by year-end. The cash received was recorded as Unearned Service Revenue. Advertising paid in advance was $6,270 and was debited to Prepaid Advertising. The company has used $2,520 of the advertising as of December 31, 2020. Salaries and wages accrued but unpaid at December 31, 2020, were $3,510. 4. 5. Prepare any adjusting journal entries necessary for the year ended December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation 1. Depreciation Expense 10700 Accumulated Depreciation-Equipment 10700 2. Interest Expense 7865 Interest Payable 7865 3. Unearned Service Revenue 7500 Service Revenue 7500 4. Advertising Expense 2520 Prepaid Advertising 2520 5. Salaries and Wages Expense 3510 Salaries and Wages Payable 3510 Determine Wildhorse's income before and after recording the adjusting entries. (Enter loss using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Income before Adjustments Income after Adjustments $ $ $ $