Please help me to find out the amount of income tax expense. I have already tried it 4 times, but I can't get the correct answer.

Required information [The following information applies to the questions displayed below.) Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31, 2021, follows, along with information about selected accounts. Account Names Debit Credit Further Information Cash $ 4,100 As reported on December 31 bank statement. Supplies 4,600 Based on count, only $1,450 of supplies still exist. Prepaid Rent 6,900 This amount was paid November 1 for rent through the end of January. Accounts Payable $ 1,650 This represents the total amount of bills received for supplies and utilities through December 15. l estimates that the company has receive $480 of utility services through December 31 for which it has not yet been billed. Salaries and Wages Payable Stylists have not yet been paid $150 for their work on December 31. Income Tax Payable The company has paid last year's income taxes but not this year's taxes. Common Stock 2,300 This amount was contributed for common stock in prior years. Retained Earnings 900 This is the balance reported at the end of last year. Service Revenue 80,750 Customers pay cash when they receive services. Salaries and Wages Expense 29,400 This is the cost of stylist wages through December 30. Utilities Expense 12,500 This is the cost of utilities through December 15. Rent Expense 23,000 This year's rent was $2,300 per month. Supplies Expense 5, 100 This is the cost of supplies used through November 30. Income Tax Expense The company has an average tax rate of 30%. Totals $ 85,600 $ 85,600 9 2. Name the five pairs of balance sheet and income statement accounts that require adjustment and indicate the amount of adjustment for each pair. Amount $ 4,600 480 Adjustment Balance Sheet Account Prepaid Rent (2) Accounts Payable (3) Income Tax Payable (4) Supplies (5) Salaries and Wages Payable Related Income Statement Account Rent Expense Utilities Expense Income Tax Expense Supplies Expense Salaries and Wages Expense ? 3,150 150