where did I do wrong?

December 31, 2020 (end of the current year) are shown below: Debits Credits 71,000 84,500 164,350 18,700 415,000 367,300 32,300 27,500 6,600 53,000 86,000 1,131,700 Accounts receivable Accounts payable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Building Capital - Jack S (no Investments in 2020) Cash Depreciation expense - Building Depreciation expense - Equipment Drawing Equipment Fees earned Fees receivable Insurance expense Interest expense Interest Income Interest payable Interest receivable Land Notes payable due March 31, 2024 Note receivable due Oct. 31, 2021 Prepaid Insurance Rental income Salary expense Salaries payable Supplies Supplies expense Telephone expense Unearned fees Unearned rent Utilities expense 36,500 1,800 1,800 75,400 120,000 280,000 18,000 3,500 725,300 13,800 34,100 15,450 3,900 38,500 42,500 1,934,250 1,934,250 Depredation on the buildin Depreciation on the building for December 2020 was calculated to be $2,500 b. Depreciation on the equipment for December 2020 was calculated to be $600 c At year-end Sharko estimated unbilled services rendered to be $5,400 d Sharko accepted an 18%, $280,000 note receivable from LAMCO dated Dec. 22nd, 2020. e On Sept. 1, 2020 $24,000 was paid for annual insurance coverage commencing on that date. 1. On Friday January 2nd, 2021 Wingnut employees were paid $15,000 for the FIVE-day work week then ended Sharko Issued a $120,000 @ 9% note payable dated Oct. 1, 2020 interest has already been accrued for Oct. & Nov. 2020) h. The company had $5,150 of supplies on hand at year-end I. On November 1st, 2020 Sharko received a $42,000 advance rental payment for the year beginning Nov. 1, 2020 and ending Oct. 31, 2021 On Dec. 1st Sharko received a $3,900 advance fee payment for services to be provided in the months of Dec. 2020, Jan. 2021 and Feb. 2021 Credit Adjusting Journal Entries Debit Depreciation expense. Building 2,500 Accumulated De-ation. Building a 2,500 b. Depreciation expense. Equipment 600 Accumulated Depreciation. Equipment 600 5,400 Fees receivable Fees earned 5,400 4,200 2,000 120,000 Interest receivable 4,200 Interest Income $280,000x18x30/360=$4200 e. Insurance expense 2,000 Prepaid Insurance $24000/12=$2000 f. Salary expense 120,000 Salaries Payable $15000/10=$1500/ DAY X 8 days= $120000 Interest expense 900 Interest Payable $120000 X.09 x 30/360 = $ 900 h. Supplies expenses 132,850 Supplies $13800-5150-$132850 1 Unearned rent 1,750 Rental income $42000-38500-3500 3500/2-$1750 Unearned fees 1,300 Fees earned $3900/3-$1300 900 132,850 1,750 1,300