Please help me fix this and explain in simple math how you got answer I got incorrect please. The green means correct and red means wrong.

Problem 12.1A Recording adjustments for accrued and prepaid items and unearned income. LO 12-2, 12-3

a.-b. Merchandise Inventory, before adjustment, has a balance of $7,300. The newly counted inventory balance is $7,800.

3. Unearned Seminar Fees has a balance of $5,800, representing prepayment by customers for five seminars to be conducted in June, July, and August 2019. Two seminars had been conducted by June 30, 2019.
4. Prepaid Insurance has a balance of $10,800 for six months insurance paid in advance on May 1, 2019.
5. Store equipment costing $11,880 was purchased on March 31, 2019. It has a salvage value of $480 and a useful life of five years.
6. Employees have earned $230 that has not been paid at June 30, 2019.
7. The employer owes the following taxes on wages not paid at June 30, 2019: SUTA, $6.90; FUTA, $1.38; Medicare, $3.34; and social security, $14.26.
8. Management estimates uncollectible accounts expense at 1 percent of sales. This years sales were $1,800,000.
9. Prepaid Rent has a balance of $6,300 for six months rent paid in advance on March 1, 2019.
10. The Supplies account in the general ledger has a balance of $380. A count of supplies on hand at June 30, 2019, indicated $140 of supplies remain.
11. The company borrowed $15,600 from First Bank on June 1, 2019, and issued a four-month note. The note bears interest at 9 percent.

Required: Based on the information above, record the adjusting journal entries that must be made for Sufen Consulting on June 30, 2019. The company has a June 30 fiscal year-end. Analyze: After all adjusting entries have been journalized and posted, what is the balance of the Prepaid Rent account?

General Journal Analyze Based on the above information, record the adjusting journal entries that must be made for Sufen Consulting on June 2019. The company has a June 30 fiscal year-end. (Round your final answers to 2 decimal places.) No Transaction Credit General Journal Income summary Merchandise inventory Debit 7,300.00 1 7,300.00 2 b. 7,800.00 Merchandise inventory Income summary 7,800.00 3 C. 3,480.00 Unearned seminar fees Seminar fees income 2,320.00 5,400.00 X Insurance expense Prepaid insurance 5,400.00 e. 2,280.00 X Depreciation expenseStore equipment Accumulated depreciationStore equipment 2,280.00 X 230.00 Wages expense Wages payable 230.00 g. Payroll taxes expense 25.88 State unemployment taxes payable Federal unemployment taxes payable Medicare taxes payable Social security taxes payable 6.90 1.38 3.34 14.26 18,000.00 Uncollectible accounts expense Allowance for doubtful accounts 18,000.00 1,050.00 Rent expense Prepaid rent 1,050.00 X 10 j. 240.00 Supplies expense Supplies 240.00 117.00 Interest expense Interest payable 117.00 After all adjusting entries have been journalized and posted, what is the balance of the Prepaid Rent account? Prepaid rent, June 30, 2019 1,050