just need to know what i did wrong

Listed below are several transactions that took place during the second and third years of operations for RPG Company Year 2 Year 3 $ 390,000 $490,000 300,e00 Amounts bil1led to customers for services rendered Cash collected from credit customers Cash disbursements: 440,000 Payment of rent Salaries paid to employees for services rendered during the year Travel and entertainment Advertising 84,000 164,e0e 44,000 39,000 144,000 34,000 17,000 In addition, you learn that the company incurred advertising costs of $29,000 in year 2, owed the advertising agency $5,400 at the end of year 1, and there were no liabilities at the end of year 3. Also, there were no anticipated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3 Required 1. Calculate accrual net income for both years. 2. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2 Complete this question by entering your answers in the ta Required 1 Required 2 Calculate accrual net income for both years. Year 2 Year 3 Revenues 390,000 490,000 Expenses: Rent 84,000X Salaries 144,000 164,000 Travel and entertainment Advertising 34,000 44,000 29,000 21,600 99,000 S $ Net income 260.400