please help with 2B only

I figured out 1 and 2A , I just need help with the red in 2B , thank you

After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30,2021 , unadjusted trlal balance of Business Solutions (reflecting its transactlons for October and November of 2021 ) follows. Business Solutions had the following transactions and events in December 2021. December 2 Paid $940 cash to Hillside Mall for Business solutions's share of mall advertising costs. December 3 Paid $430 cash for minor repairs to the company's computer. December 4 Received $4,650 cash from Alex's Engineering Company for the receivable from November. December 10 Paid cash to Lyn Addie for six days of work at the rate of $105 per day. December 14 Notified by Alex's Engineering Company that Business Solutions's bid of $7,300 on a proposed project has been accepted. Alex's paid a $2,500 cash advance to Business solutions. December 15 Purchased $1,300 of computer supplies on credit from Harris office Products. December 16 sent a reminder to Gomez company to pay the fee for services recorded on November 8. December 20 completed a project for Liu Corporation and received \$5,675 cash. December 22-26 Took the week off for the holidays. December 28 Received $3,100 cash from Gomez Company on its receivable. December 29 Reimbursed 5. Rey for business automobile mileage (400 miles at \$0.24 per mile). December 31 Paid $1,400 cash for dividends. The following additional facts are collected for use in making adjusting entrles prior to preparing financlal statements for the company's first three months. a. The December 31 Inventory count of computer supplies shows $660 still avallable. b. Three months have expired since the 12-month insurance premlum was paid in advance. c. As of December 31, Lyn Addle has not been pald for four days of work at $105 per day. d. The comniter svetem acculred on Ortoher 1 is exnected to have a four-vear life with no salvacie value Business Solutions had the following transactions and events in December 2021. December 2 Paid $940 cash to Hillside Mall for Business solutions's share of mall advertising costs. December 3 Paid $430 cash for minor repairs to the company's computer. December 4 Received $4,650 cash from Alex's Engineering Company for the receivable from November. December 10 Paid cash to Lyn Addie for six days of work at the rate of $105 per day. December 14 Notified by Alex's Engineering Company that Business Solutions's bid of $7,300 on a proposed project has been accepted. Alex's paid a $2,500 cash advance to Business solutions. December 15 Purchased $1,300 of computer supplies on credit from Harris office Products. December 16 sent a reminder to Gomez Company to pay the fee for services recorded on November 8. December 20 completed a project for Liu Corporation and received $5,675 cash. December 2226 took the week off for the holidays. December 28 Received $3,180 cash from Gomez Company on its receivable. December 29 Reimbursed S. Rey for business automobile mileage (400 miles at \$0.24 per mile). December 31 Paid $1,400 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. a. The December 31 inventory count of computer supplies shows $660 still avallable. b. Three months have expired since the 12 -month insurance premlum was paid In advance. c. As of December 31. Lyn Addle has not been paid for four days of work at $105 per day. d. The computer system, acqulred on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1 , Is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent have expired. Required: 1. Prepare journal entries to record each of the December transactions. Post those entries to the accounts in the ledger. 2-a. Prepare adjusting entries to reflect a through f. 2-b. Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. 3. Prepare an adjusted trlal balance as of December 31, 2021. 4. Prepare an Income statement for the three months ended December 31, 2021. 5. Prepare a statement of retained earnings for the three months ended December 31,2021. 6. Prepare a classified balance sheet as of December 31, 2021. 7. Record the necessary closing entrles as of December 31,2021. 8. Prepare a post-closing trial balance as of December 31, 2021 . Prepare journal entries to record each of the December transactions. Post those entries to the accounts in the ledger. (If no 3. Prepare an adjusted trial balance as of December 31, 2021. 4. Prepare an Income statement for the three months ended December 31,2021. 5. Prepare a statement of retained earnings for the three months ended December 31, 2021. 6. Prepare a classified balance sheet as of December 31,2021. 7. Record the necessary closing entrles as of December 31, 2021. 8. Prepare a post-closing trial balance as of December 31,2021. Answer is not complete. Complete this question by entering your answers in the tabs below. Prepare adjusting entries to reflect a through f. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) \begin{tabular}{|l|l|l|l|l|l|l|l|l|l|l|} \hline Required 1 & Required 2A & Required 2B & Required 3 & Required 4 & Required 5 & Required 6 & Required 7 & Required 8 \\ \hline \end{tabular} Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. 168: Accumulated Depreciation-Computer Equipment 201: Accounts Payable \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ 168: Accumulated Depreciation-Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline & 1,300 & & (1,300) \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & & \\ \hline & & & \\ \hline \multicolumn{3}{|c|}{} & \\ \hline \multicolumn{3}{|c|}{ 612: Depreciation Expense-Office Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline December 01 & & & 0 \\ \hline December 31 & 425 & & 425 \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular}