Please correct my errors and fill in the blanks. Thank you

The following data at July 31, 2024, are given for EBM: (Click the icon to view the data.) Read the requirements . Requirement 1. Journalize the adjusting entries needed on July 31, 2024. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Depreciation, $300 Debit Credit Date Accounts and Explanation (a) Jul. 31 Depreciation Expense Accumulated Depreciation 300 300 To record depreciation b. Prepaid rent expires, $700 (Assume that EBM debits an asset account when rent is paid in advance.) Date Accounts and Explanation Credit Debit 700 (b) Jul 31 Rent Expense Prepaid Rent 700 Paid rent in advance. c. Interest expense accrued, $900. Date Accounts and Explanation Debit Credit (c) Jul. 31 900 Interest Expense Interest Payable 900 To accrue interest expense. d. Employee salaries owed for Monday through Thursday of a five-day workweek: Weekly payroll, $12,000 Debit Credit Date Accounts and Explanation (d) Jul. 31 Salaries Expense Salaries Payable To accrue salaries expense The following data at July 31, 2024, are given for EBM: (Click the icon to view the data.) Read the requirements Interest Payable 9001 To accrue interest expense. d. Employee salaries owed for Monday through Thursday of a five-day workweek, weekly payroll, $12,000 Date Accounts and Explanation Debit Credit (d) Jul. 31 Salaries Expense Salaries Payable To accrue salaries expense. e. Unearned revenue earned, $1,800 (When the cash was received, assume that a liability account was credited) Date Accounts and Explanation Debit Credit (e) Jul 31 Unearned Revenue Service Revenue f. Office supplies used $250 (Assume that EBM debits an asset account when supplies are purchased.) Date Accounts and Explanation Debit Credit (f) Jul 31 Supplies Expense Office Supplies Requirement 2. Suppose the adjustments made in Requirement 1 were not made. Compute the overall overstatement or understatement of net income as a result of the omission of these adjustments. Amount of overstatement Overstated or Understated? (understatement) Net Income