it says these are wrong.. im confused

Transactions Innovative Consulting Co has the following accounts in les ledger Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, tintes Expense, Miscellaneous Expense. Journalize the following selected transactions for October 2012 in a two-column Journal Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank. Oct. 1. Pald rent for the month, $2,600 3. Pald advertising expense, $1,660 5. Pald cash for supplies, $710 6. Purchased office equipment on account, $10,900. 12. Received cash from customers on account, $3,560. 20. Paid creditor on account, $1,040, 27. Pald cash for miscellaneous expenses, 3450. 30. Pald telephone bill for the month, $170. 31. Foes earned and bitled to customers for the month, $23,700 31. Paid electricity bill for the month, $200 31. Paid dividends, 51,800 2012 Oct. 1 Rent Expense 1,600 2,100X Cash 1.600 X 1,600 Oct. 3 Advertising Expense 1.660 X 20Y2 Oct. 1 Rent Expense 2,600 2,600 X Cash 2,600 x 2,600 Oct. 3 Advertising Expense 1,660 1,660 X Cash 1,660 X 1,660 > Oct. 5 Supplies 710 710 x Cash 710 X 710 Oct. 6 Office Equipment 10,900 10,900 X Accounts Payable 10,900 X 10,900 Oct. 12 Cash 3,560 3,560 x Accounts Receivable 3,560 x 3,560 Oct. 20 Accounts Payable 1,040 1,040 X Cash 1,040 X 1,040 Oct. 27 Miscellaneous Expense 450 450 X Cash Check My Work Oct. 27 Miscellaneous Expense 450 450 X Cash 450 x 45 Oct. 30 Utilities Expense 170 170 X Cash 170 X 1707 Oct. 31 23.700 23,700 X Accounts Receivable Fees Earned 23.700 X 23,700 Oct. 31 230 280X Utilities Expense Cash 20 X 2007 Oct. 31 Dividends 1.100 1.800X Cash 1.100X 1.800 Check My W First, Identify what account is used and then what type of account is used Every account is either an assetat stockholders equity, dividends, revenu or expense account. Then determine whether the account increases or decreases. Each increase or decrease is recorded on a debitor credit following the rules of debit and credit Refer to Exhibit in the text) Remember total debits should equal total credits in your entry