May I have assistance calculating the income taxes payable reported on the balance sheet ? $14,000 is not correct, neither is $12,750, $1,200, or $1250. I am not sure what I am doing wrong.

Alpine Expeditions operates a mountain climbing school in Colorado. Some clients pay in advance for services; others are billed after services have been performed. Advance payments are credited to an account entitled Unearned Cllent Revenue. Adjusting entries are performed on a monthly basis. Below is an unadjusted trial balance dated December 31 of the current year. (Bear in mind that adjusting entries have already been made for the first 11 months, but not for December.) Other Data 1. Accrued but unrecorded fees earned as of December 31 amount to $6,400. 2. Records show that $6,600 of cash receipts originally recorded as unearned client revenue had been earned as of December 31 3. The company purchased a 12-month insurance policy on June 1 of the current year for $36,000. 4. On December 1 of the current year the company paid $2,200 for numerous advertisements in several climbing 1. Accrued but unrecorded fees earned as of December 31 amount to $6,400. 2. Records show that $6,600 of cash receipts originally recorded as unearned client revenue had been earned as of December 31. 3. The company purchased a 12-month insurance policy on June 1 of the current year for $36,000. 4. On December 1 of the current year the company paid $2,200 for numerous advertisements in several climbing magazines. Half of these advertisements have appeared in print as of December 31. 5. Climbing supplies on hand at December 31 amount to $2,000. 6. All climbing equipment was purchased when the business first formed. The estimated life of the equipment at that time was four years (or 48 months). 7. On October 1 of the current year the company borrowed $10,000 by signing an 8 -month, 9 percent note payable. The entire note, plus 8 months' accrued interest, is due on June 1 of the upcoming year. 8. Accrued but unrecorded salaries at December 31 amount to $3,100. 9. Estimated income taxes expense for the entire year totals $14,000. Taxes are due in the first quarter of the upcoming year. X Answer is comnlate hut not antiralu momant