Please help me with the unearned revenue!

Consider the following information: 1. Service Revenue for the year =$82,800. Of this amount, $71,400 is collected during the year and $11,400 is expected to be collected next year. 2. Salaries Expense for the year =$42,800. Of this amount, $36,400 is paid during the year and $6,400 is expected to be paid next year. 3. Advertising Expense for the year =$11,400. All of this amount is paid during the year. 4. Supplies Expense for the year =$5,400. No supplies were purchased during the year. 5. Utilities Expense for the year =$14,800. Of this amount, $12,400 is paid during the year and $2,400 is expected to be paid next year. 6. Cash collected in advance from customers for services to be provided next year (Unearned Revenue) =$3,400. Required: 1. Calculate operating cash flows. 2. Calculate net income. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Calculate net income. (List expenses as negative amounts.)