can you help me spot my errors in the assumption?

Use the following information to prepare adjusting entries for Broomfield Industries: On July 1, 2019, Broomfield Industries signed a 4.2% bank loan due in 3 years. This is the only outstanding note payable. b. Prepaid insurance represents a 12-month insurance policy purchased on May 1. On November 1, 2019, Broomfield Industries paid $12,780 for a 4-month lease for office space. Unearned revenue represents a 8-month contract for consulting services. The payment was received on October 1, 2019. d. Supplies on hand total 54,674 Equipment is depreciated on a straight-line basis, residual value is estimated to be $12,000 with an estimated service life of 10 years. The assets were held the entire year. On August 1, Broomfield Industries issued Denver Supplies an 9-month note receivable at a 5.7% annual interest rate h. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The aging schedule of accounts receivable must be completed to determine management's desired balance for 2019 i Accrued wages totaling 571,490 were unpaid and unrecorded at December 31, 2019. 11 ] Utility costs incurred but unrecorded for the month of December were estimated to be $12,314. MA La Du in years prepare Owl Workshootlal Assumptions (1) Aging Analysis (2 adjusting Journal Entriould income Statoment(s) MacBook Pro esc LB B I V E QWERT BTU A E E Merye & Center $ i Accrued wages totaling $71,490 were unpaid and unrecorded at December 31, 2019. j. Utility costs incurred but unrecorded for the month of December were estimated to be $12,314. Assumptions Interest Months Acumulated Months in year Loan Duin years prepaid Ingrance Months Expired Omlow Lease 4 months Cost Per Month 12.780 Months and Consulting Revenue Unearned Revenue Eamed 31 . Suplies Resideal Value 38 g interest Managed Month Note 0 057 40 h ad Telancollectie Account 74,567.14 Wapes Expense 71,490 Worksho Assumptions (1) Aging Analysis Adjustina Journal Entre Ready Income Statements MacBook Pro esc B_I @_ #