The Following General Journal entries are WRONG can you please correct them. Thanks!!

8/1 YOU filed a charter with the State of Louisiana to form the YOUR Accounting Corporation. The charter authorizes you to issue 5000 shares of $2 par common stock. The state charged you a $75 fee to file the charter. Since your business is not yet approved, you had to pay this fee using personal funds.

9/1 You received your charter from the State of Louisiana and officially opened your business. Your first order of business was to become a shareholder of YOUR Accounting Corp. To do this, you purchased 500 shares of common stock by issuing a check to YOUR Accounting Corp for $10,000. You used this money to open a checking account at First Funds Bank.

1-Sep	Cash		105	10,000
	Common Stock		520		10,000
	Initial investment in equity

9/6 You purchased a one-year auto insurance policy from InsureMart for $1200. InsureMart will send you a bill for the policy. YOUR Accounting Corporation capitalizes all insurance policies on the date of purchase and records the necessary expense at year-end as an adjusting entry.

6-Sep	Pre-Paid Insurance		140	1,200
	Cash		105		1,200
	one year auto policy from InsureMart

9/20 You visited a new client, Anita Cooke, to set up a Quickbooks accounting system for her new business, Cooking For You. You gave Anita and invoice #2 for the Engagement Fee and she paid you by issuing a check in the amount of $2,000. Anita also agreed to a monthly fee of $1,500 for you to handle her ongoing accounting needs

9/10 Your first client, Red Fische, came in today needing assistance with filing the appropriate paperwork to start his new seafood restaurant. You issued invoice #1 to Red Fische and he paid you an initial $2,000 Engagement Fee. Red Fische also agreed to contract with you to provide accounting services for $2,500 per month

9/30 Mandi sent pro-rated invoices, #3 & #4 , to Red Fische and Cooking For You for Monthly Accounting Services. The payment terms are 1/10, net 30

30-Sep	Accounts Recievable		110	4,000
	Monthly Accounting Services Revenue		610		4,000
	Invoice #3 and #4 to Red Fische and Cooking For You

9/15 You hire an administrative assistant, Mandi Handi, she will be paid a monthly salary of $1500. You have decided that all pay periods will end on the last day of the month and that checks will be issued on the 5^th of each month.

NOTE: Assume the following rates when preparing the payroll: federal income tax 15%, state income tax 5%, and FICA 7.65%.

YOUR Accounting Corp. has state and federal unemployment insurance rates of 1% (FUTA) and 2% (SUTA) on the first $7,700 of wages per employee. The employer FICA rate is 7.65%.

9/30 You computed and accrued the payroll for September.

30-Sep	Salaries Expense		830	1,500
	FICA Payable		332		115
	Federal Income Tax		336		225
	State Income Tax		338		75
	Salaries Payable		425		1085
	payroll for September
30-Sep	Payroll Tax Expense		825	160
	FICA Payable		332		115
	FUTA Payable		334		15
	SUTA Payable		330		30
	payroll for September