Need to correct the red part, many thanks

Phantom Consulting Inc. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. Phantom Consulting Inc. showed the following alphabetized post-closing trial balance at December 31, 2013. Account Balance Accounts payable. 163,000 Accounts receivable 100,000 Accumulated depreciation, building. 4,000 Building. 4,000 Cash 190,000 Retained earnings. 50,000 Share capital. 77,000 Note: There were 16,000 shares issued and outstanding on December 31, 2013. Phantom Consulting Inc.'s salaries expense is a total of $950 per day for each work day (Monday- Friday) in the month (for simplicity, please ignore all statutory holidays). Credit Credit Debit 30,000 Debit 20,400 30,000 20,400 2,400 100 2,400 100 20,400 6,600 Date AccountExplanation 1/Jan Cash Share Capital deposit slip (January 1) 1/Jan Prepaid Insurance Cash inter office memo 1 2/Jan Equipment Accounts Payable purchase order 2517 2/Jan Accounts Receivable Consulting Revenue Earned receipt 3528 2/Jan Food and Drinks Expense Cash Receipt from jan's diner Date AccountExplanation 5/Jan Equipment Accounts Payable invoice 4449 5/Jan Repair Expense Cash Receipt 1861 12/Jan Accounts Receivable Consulting Revenue Earned invoice 6000 18/Jan Equipment Cash inter office memo2 19/Jan Salaries Expense Salaries Payable inter-office memo 3 20,400 6,600 19,800 20,400 19,800 20,400 99 950 99 950 F Page GJ3 Debit Credit 207 207 Page GJ4 F Debit Credit 8,280 8,280 800 8,280 800 8,280 General Journal Date Account/Explanation 21/Jan Repair Expense Cash Receipt 3529 23/Jan Advertising Expense. Accounts Payable apex advertising bill 23/Jan Food and Drinks Expense Cash Receipt from Harold's Diner 24/Jan Accounts Receivable, Consulting Revenue Earned invoice 6001 25/Jan Salaries Expense Cash inter-office memo 4 65 General Journal Date Account/Explanation 30/Jan Accounts Receivable Consulting Revenue Earned. Receipt 3530 31/Jan Cash Accounts Receivable Receipt 3530 31/Jan Advertising Expense Cash inter office memo5 31/Jan Dividends Cash inter office memo 6 31/Jan Property Taxes Expense Cash inter office memo 7 800 65 800 8,280 4,640 8,280 4,640 17,100 600 17,100 600 Inter-Office Memo 5 x Date: January 31, 2014 From: Sandra Castell To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay the Apex Advertising bill received on January 23. Thanks, Sandra Castell Receipt 3530 Phantom Consulting Inc. Date: January 30, 2014 5707 Sesame Avenue Receipt No.: 3530 Vancouver, British Columbia COG 905 Customer: Willaby Co 6546 74 Avenue Vancouver, British Columbia D3F 5V3 Rep: Kent Brennan Qty Description Unit Price Total Balance forward $0 1 Invoice #6001 (on January 24, 2014) $8,280 $8,280 Total: $8,280 Paid: $8,280 Balance Due: $0 Receipt 3529 Phantom Consulting Inc. Date: January 21, 2014 5707 Sesame Avenue Vancouver, British Columbia Receipt No.: 3529 COG 905 Customer: Sundown Co 144 75 Avenue Vancouver, British Columbia 19G 3Q2 Rep: Kent Brennan Invoice No.: Verbal Unit Price Total Qty Description 3 Troubleshooting, per hour $69 $207 Total: $207 Paid: $207 Balance Due: $0 Inter-Office Memo 3 X Date: January 19, 2014 From: Sandra Castell To: Office Assistant Subject: New Hire Sandra Castell has accepted our job offer and will begin employment with us on February 1. Please get everything ready for that date. Thanks, Sandra Castell Inter-Office Memo 2 Date: January 18, 2014 From: Sandra Castell To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to Susan's Equipment in the amount of $20,400. This will pay for the invoice received on January 5. Thanks, Sandra Castell x Receipt 3528 Phantom Consulting Inc. Date: January 2, 2014 5707 Sesame Avenue Vancouver, British Columbia Receipt No.: 3528 COG 905 Customer: XYZCo 2659 Exchange Crescent Vancouver, British Columbia F7K 5V4 Rep: Susan West Unit Price Total Qty Description 9 Ongoing consulting regarding security, per month. To begin immediately and end September 30, 2014 $2,200 $19,800 Total: $19,800 Paid: $19,800 Balance Due: $0 X Purchase Order 2517 Vancouver, DHIDIT VUIUITIVIA COG 905 Vendor: Susan's Equipment 1089 Elm Place Vancouver, British Columbia Z4M 8H9 Ship To: Phantom Consulting Inc. 5707 Sesame Avenue Vancouver, British Columbia COG 905 Ordered Item No. Description Total Unit Price EQU825 1 $20,400 $20,400 Equipment Estimated useful life : 10 years. Estimated residual value : $3,480. Sub- Total: $20,400 Shipping: 0 Total: $20,400