Please answer requirement 2 question that is marked incorrect. Also how you get the correct number

Arnez Company's annual accounting period ends on December 31. The following information concerns the adjusting entries to be recorded as of that date. a. The Office Supplies account started the year with a $4,150 balance. During the year, the company purchased supplies for $17,140, which was added to the Office Supplies account. The inventory of supplies available at December 31 totaled $3,652 b. The Prepaid Insurance account had a $26,520 debit balance at December 31 before adjusting for the costs of any expired coverage for the year. An analysis of prepaid insurance shows that $19,134 of unexpired insurance coverage remains at year-end. c. The company has 15 employees, who earn a total of $1,650 in salaries each working day. They are paid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that December 31 is a Tuesday, and all 15 employees worked the first two days of that week. Because New Year's Day is a paid holiday, they will be paid salaries for five full days on Monday, January 6 of next year. d. The company purchased a building at the beginning of this year. It cost $960,000 and is expected to have a $45,000 salvage value at the end of its predicted 30-year life. Annual depreciation is $30,500. e. Since the company is not large enough to occupy the entire building it owns, it rented space to a tenant at $2,300 per month. starting on November 1. The rent was paid on time on November 1, and the amount received was credited to Rent Revenue. However, the tenant has not paid the December rent. The company has worked out an agreement with the tenant, who has promised to pay both December and January rent in full on January 15, 1. On November 1, the company rented space to another tenant for $2,084 per month. The tenant paid five months' rent in advance on that date. The payment was recorded with a credit to the Unearned Revenue account. Assume no other adjusting entries are made during the year. Required: 1. Use the information to prepare adjusting entries as of December 31. 2. Prepare journal entries to record the first subsequent cash transaction in January of the next year for parts cand e. No Transaction General Journal Debit Credit 1 a 17,638 Office supplies expense Office supplies 09 17,638 2 b. 7,386 Insurance expense Prepaid insurance 7,386 3 C. 3,300 Salaries expense Salaries payable 90 3,300 4 d. 30,500 Depreciation expense-Building Accumulated depreciation-Building 00 30,500 5 e. 2.300 Accounts receivable Rent revenue >> 2.300 6 f. 4,168 > Unearned revenue Rent revenue >> 4,168 Required: 1. Use the information to prepare adjusting entries as of December 31. 2. Prepare journal entries to record the first subsequent cash transaction in January of the next year for parts cand e. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare journal entries to record the first subsequent cash transaction in January of the next year for parts c and e. Date General Journal Debit Credit 1 Jan 06 Salaries expense 4,950 Salaries payable 4,950 No >> 2 Jan 15 Cash 4,600 Rent revenue > 2,300