just need help on the incorrect entries ! thank you

[The following information applies to the questions displayed below] On December 1. Year 1. John and Patty Driver formed a corporation called Susquehanna Equipment Rentals. The new corporation was able to begin operations immediately by purchasing the assets and taking over the location of Rent-It, an equipment rental company that was going out of business. The newly formed company uses the following accounts. Capital Stock Retained Earnings Dividends Income Summary Rental Fees Earned Salaries Expense Cash Accounts Receivable Prepaid Rent Unexpired Insurance Office Supplies Rental Equipment Accumulated Depreciation Rental Equipment Notes Payable Accounts Payable Interest Payable Salaries Payable Dividends Payable Unearned Rental Fees Income Taxes Payable Maintenance Expense Utilities Expense Rent Expense Office Supplies Expense Depreciation Expense Interest Expanse Income Taxes Expense The corporation performs adjusting entries monthly Closing entries are performed annually on December 31. During December of its first year of operations, the corporation entered into the following transactions Dec. 1 kssund to Donn and Patty Driver 21,00 shares of capital stock in exchange for total of $210,000 cash Dec. 1 Purchased for 3209,600 all of the equipment formerly owned by rent. PSD $135,000 cash and issued > 1 year note payable for $114,600 The note plus 11 12 months of accrued interest, are due November Year 2 Dec. 1 Paid $11,700 to Shapiro Realty as three month advancement on the mental yard and office formerly occupied by Rent-It Dec. 4 Purchased office supplies on account from Modern Office Co. 31,500 Payment due in 10 days. These supplies are Expected to last for several onths; gebat the Office Supoltes asset account Dec. 8 Received 39, cash as advance payment on equipment rental from Me construction Company (credit Uneached antal Fees Dec. 12 Paid toleries of $4.0 for the first two weeks in December Dec. 15 Excluding the Header advance, equipment rental forned during the first 15 days of December Bounted to $18.00, of which $12,00 received in a Dec. 17 Purchased account from Earth Moves, 31 part de to perfors basic intenance on rental tractor ayet due to days Dec.23. Collected 32 of the accounts receivable recorded on Ober 25 Dec. 23 collected $2,868 of the accounts receivable recorded on December 15. Dec. 26 Rented a backhoe to Mission Landscaping at a price of $330 per day, to be paid when the backhoe is returned. Mission Landscaping expects to keep the backhoe for about two or three weeks. Dec. 26 Paid biweekly salaries, $4,900. Dec. 27 Paid the account payable to Earth Movers, Inc., $1,000. Dec. 28 Declared a dividend of 10 cents per share, payable on January 15, Year 2. Dec. 29 Susquehanna Equipment Rentals was named, along with Mission Landscaping and Collier Construction, as a co- defendant in a $21,888 lawsuit filed on behalf of Kevin Davenport, Mission Landscaping had left the rented backhoe in a fenced construction site owned by Collier Construction. After working hours on December 26, Davenport had climbed the fence to play on parked construction equipment. While playing on the backhoe, he fell and broke his arm. The extent of the company's legal and financial responsibility for this accident, if any, cannot be determined at this time. (Note: This event does not require a journal entry at this time, but may require disclosure in notes accompanying the statements.) Dec.29 Purchased a 12-month public liability insurance policy for $9,eve. This policy protects the company against liability for injuries and property damage caused by its equipment. However, the policy goes into effect on January 1, Year 2, and affords no coverage for the injuries sustained by Kevin Davenport on December 26. Dec.31 Received a bill from Universal Utilities for the month of December, $680. Payment is due in 30 days. Dec.31 Equipment rental fees earned during the second half of December amounted to $21, cee, of which $15,700 was received in cash. Data for Adjusting Entries In Year 1 a. The advance payment of rent on December 1 covered a period of three months. b. The annual interest rate on the note payable to Rent-It is 6 percent c. The rental equipment is being depreciated by the straight-line method over a period of eight years. Any salvage value at the end of its useful life is expected to be negligible and immaterial. d. Office supplies on hand at December 31 are estimated at $610. e. During December , the company earned $3,900 of the rental fees paid in advance by McNamer Construction Company on December 8 4. As of December 31, six days' rent on the backhoe rented to Mission Landscaping on December 26 has been earned. g. Salaries earned by employees since the last payroll date (December 26) amounted to $1.500 at month-end. h. It is estimated that the company is subject to a combined federal and state income tax rate of 30 percent of income before income taxes (total revenue minus all expenses other than income taxes). These taxes will be payable in Year 2 Date Salaries Payable Debit Credit 1,500 Balance 1.500 Date Dec. 28 Dividends Payable Debit Credit 2.100 Balance 2.100 Dec 31 Income Taxes Payable Debit Credit Date Balance Date Unearned Rental Fees Debit Credit 0,000 3.000 >> Balance 0.854 Deo 31 Deo 8 Deo 31 9.854 0.000 5.100 Capital Stock Debit Credit 210,000 Date Dec, 1 Date Balande 210,000 Retained Earnings Debit Credit 14782 2.100 Dec. 31 Balance 14.782 12,882 Date Date Dec 28 Dec 31 Dividends Debit Credit 2.100 2,100 Balance 2.100 0 Dec 31 &ls Income Summary Debit Credit 45.080 21.0433 12.682 X Balance 45030 24.837 11,056 Dec 31 Rental Fees Earned Salaries Expense Dec. 17 1.000 Dec. 31 680 880 1,000 0 BIS Dec. 31 1.000 Dec. 31 680 0 Date Date Dec. 31 Rent Expense Debit Credit 3.900 3,000 Balance 3.900 0 Office Supplies Expense Debit Credit 990 990 Balance 900 Dec. 31 Dec. 31 Deo. 31 OI 0 Interest Expense Debit Credit Date Balance Date Balance Depreciation Expense Debit Credit 2.600 2.600 Dec. 31 573 573 2.600 0 Dec 31 Dec 31 SI Deo. 31 573 0 Date Income Taxes Expense Debit Credit 9,854 9,854 x Balance 0.854 Dec 31 SIS Dec. 31 0