Please help me with part b, please check the account names as well.

Additional Problem 9 (Part Level Submission) Blanks Inc. is a company that provides home and business cleaning services. The following information is available about the cash transactions of Blanks Inc. in 2017: Cash Receipts Cash sales Cash advances from customers Receipt of a loan from a bank $572,000 55,000 11,000 Cash disbursements Payment of accounts payable Payment of salaries to employees Payment of electricity bills Payment of an insurance policy Payment of rent Interest paid on the loan payable (September 1st, 2017) $26,400 396,000 77,000 3,360 27,500 660 Assume that Blanks Inc. records prepayments as expenses and cash advances received from customers as revenues. Additional information is provided below: (a) (b) Amounts due from customers for services performed by Blanks Inc. totaled $38,500 on December 31, 2017, but were not recorded. On March 1st, 2017, the company took a 3-year, $11,000, 12% bank loan. Interest is payable every September 1st and March 1st. The company has recorded the receipt of the loan on March 1st and the first interest payment on September 15 (c) Blanks Inc. recorded all salary payments of the year up to and indluding Monday, December 25th. The employees are paid $15,400 every other Monday and do not work during weekends. (d) The company recorded the payment of $3,360 for a two-year insurance policy that takes effect on February 1, 2017 (e) Cash advances of $55,000 received from customers during the year were recorded. It was determined that only $33,000 was earned by December 31