On the last page are two boxes with red X's next to them. I need to answer those in order to complete this problem.

Adjusting Entries Selected account balances before adjustment for Intuit Realtyy at November 30, the end of the current year, follow: Debits $75,110 116,000 Credits Accounts Receivable Equipment Accumulated Depreciation Equipment $11,570 Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned 9,500 2,250 10,370 438,640 Wages Expense 147,970 Rent Expense