please help. last expert got wrong!

In addition, you learn that the company incurred advertising costs of $23,000 in year 2, owed the advertising agency $4,800 at the end of year 1 , and there were no liabilities at the end of year 3 . Also, there were no anticipated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3. Required: 1. Calculate accrual net income for both years. 2. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2 . Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Calculate accrual net income for both years