Please explain step by step as to how to get the answers to the problems I have gotten wrong for number 2.

I found the answers to the categories but not to the value of the incorrect $23,952. The two missing categories are 9% notes payable, due july 31, 2025 and accrued interest payable

Problem 13-4 (Algo) Various liabilities; financial statement effects [LO13-1, 13-2, 13-3, 13-4] The unadjusted trial balance of the Manufacturing Equitable at December 31, 2024, the end of its fiscal year, included the following account balances. Manufacturing's 2024 financial statements were issued on April 1, 2025. Other information: a. The bank notes, issued August 1, 2024, are due on July 31. 2025, and pay interest at a rate of 9\%, payable at maturity. b. The mortgage note is due on March 1, 2025. Interest at 8% has been poid up to December 31 (assume 8% is a realistic rate). Manufacturing intended at December 31, 2024, to refinance the note on its due date with a new 10 -year mortgage note. In fact. on March 1. Manufacturing paid $275.000 in cash on the principal balance and refinanced the remaining $1,015,000. c. Included in the accounts receivable balance at December 31, 2024. were two subsidiary accounts that had been overpaid and had credit balances totaling $16,500. The accounts were of two major customers who were expected to order more merchandise from Manufacturing and apply the overpeyments to those future purchases. d. On November 1, 2024. Manufocturing rented a portion of its factory to a tenant for $38,400 per year. peyable in advance. The payment for the 12 months ended October 31, 2025, was received as required and was credited to deferred revenue. Required: 1. Prepare any necessary adjusting journel entries at December 31, 2024, pertaining to each itation of other information (a-c) 2. Prepare the current and long-term llablity sections of the December 31,2024 , balinnce sheet Prepare the current and long-term liability sections of the December 31,2024 , balance sheet