Currently stuck on part c. Everything else is correct. I am unsure what I did wrong so any help is appreciated! Thank you!!

Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2018, trial balance (before any adjusting entries) appears below. Credits Debits $ 21,000 14,800 26,000 22,800 93,000 $ 31,000 11,800 Accounts Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries Payable Utilities Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Depreciation Expense Insurance Expense Supplies Expense Utilities Expense Interest Expense 34,000 33,000 9,800 2,800 229,600 157,000 0 0 0 11,800 0 Totals $349,200 $349,200 Information necessary to prepare the year-end adjusting entries appears below. a. Depreciation on the machines for the year is $9,800. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $3,800. c. On September 1, 2018, Jaguar borrows $34,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in five years. d. On March 1, 2018, the company purchases insurance for $22,800 for a one-year policy to cover possible injury to mechanics. The entire $22,800 was debited to Prepaid Insurance at the time of the purchase. e. $4,800 of supplies remains on hand at December 31, 2018. f. On December 30, Jaguar receives a utility bill of $2,100 for the month. The bill will not be paid until early January 2019, and no entry was recorded when the bill was received. Cash Accounts Receivable Beg. Bal. 21,000 Beg. Bal. 14,800 End. Bal. 21,000 End. Bal. 14,800 Supplies 26,000 Beg. Bal. Beg. Bal. Prepaid Insurance 22,800 19,000 21,200 ADJ. e. ADJ. d. End. Bal. 4,800 End. Bal. 3,800 Equipment 93,000 Beg. Bal. Beg. Bal. Accumulated Depreciation 31,000 9,800 ADJ. a. End. Bal. 93,000 End. Bal. 40,800 Salaries Payable Accounts Payable 11,800 Beg. Bal. Beg. Bal. 0 3,800 ADJ. b. End. Bal. 11,800 End. Bal. 3,800 Utilities Payable Interest Payable Beg. Bal. 0 Beg. Bal. 0 2,100 ADJ, f. 1,275 ADJ. c. End. Bal. 2,100 End. Bal. 1,275 Common Stock Notes Payable 34,000 Beg. Bal. Beg. Bal. 33,000 End. Bal. 34,000 End. Bal. 33,000 Dividends Retained Earnings 9,800 Beg. Bal. Beg. Bal. 2,800 End. Bal. 9,800 End. Bal. 2,800 Service Revenue Salaries Expense Beg. Bal. 229,600 Beg. Bal. 157,000 ADJ. b. 3,800 End. Bal. 229,600 End. Bal. 160,800 Depreciation Expense Insurance Expense Beg. Bal. 0 Beg. Bal. 0 ADJ. a. 9,800 ADJ. d. 19,000 End. Bal. 9,800 End. Bal. 19,000 Depreciation Expense Insurance Expense Beg. Bal. 0 Beg. Bal. 0 ADJ. a. 9,800 ADJ. d. 19,000 End. Bal. 9,800 End. Bal. 19,000 Supplies Expense Utilities Expense 11,800 Beg. Bal. 0 Beg. Bal. ADJ. e. 21,200 ADJ. f. 2,100 End. Bal. 21,200 End. Bal. 13,900 Interest Expense Beg. Bal. 0 ADJ. C. 1,275 End. Bal. 1,275