please please I sent the question before but the answer not corrected please check the solution and open the comment box please please

Exercise 4.7 (Algo) Preparing Various Adjusting Entries (L04-1, LO4-2, LO4-3, L04-4, L04-5, LO4-6, L04- 9) Sweeney & Allen, a large marketing firm, adjusts its accounts at the end of each month. The following information is available for the year ending December 31 1. A bank loan had been obtained on December 1. Accrued interest on the loan at December 31 amounts to 1,200. No interest expense has yet been recorded. 2. Depreciation of the firm's office building is based on an estimated life of 30 years. The building was purchased four years ago for $400,000 3. Accrued, but unbilled, revenue during December amounts to $68.000. 4. On March 1. the firm paid $1.500 to renew a 12-month insurance policy. The entire amount was recorded as Prepaid Insurance. 5. The firm received $15.000 from King Biscuit Company in advance of developing a six-month marketing campaign. The entire amount was initially recorded as Uneared Revenue. At December 31. $2,800 had actually been earned by the firm. 8. The company's policy is to pay its employees every Friday. Since December 31 fell on a Wednesday, there was an accrued liability for salaries amounting to $2,600 a. Record the necessary adjusting journal entries on December 31. b. By how much did Sweeney & Allen's net income increase or decrease as a result of the adjusting entries performed in part a? (Ignore income taxes.) Required A Required B Record the necessary adjusting journal entries on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest whole dollar.) View transaction list View journal entry worksheet No General Journal Debit Credit Transaction 1 1 1.200 Interest expense Interest payable 1,200 2 2 13.333 Depreciation expense - Office building Accumulated depreciation - Office building 13,333 3 3 No Transaction Recorded 4 4 1,250 Insurance expense Prepaid insurance 1,250 On 5 on Unearned revenue 2,800 6 6 Salaries expense 2.800 Salaries payable 2,600 Required Required B > Complete this question by entering your answers in the tabs below. Required A Required B By how much did Sweeney & Allen's net income increase or decrease as a result of the adjusting entries performed in part a? (Ignore income taxes.) (Round your final answer to the nearest whole dollar.) S 52,417 Net income increase