Why 87000 in Required2's B is an incorrect answer?

Below are three independent and unrelated errors. a. On December 31, 2020, Wolfe-Bache Corporation failed to accrue salaries expense of $1,650. In January 2021, when it paid employees for the December 27-January 2 workweek, Wolfe-Bache made the following entry: 1,650 Salaries expense Cash 1,650 b. On the last day of 2020, Midwest Importers received a $87,000 prepayment from a tenant for 2021 rent of a building. Midwest recorded the receipt as rent revenue. The error was discovered midway through 2021. C. At the end of 2020, Dinkins-Lowery Corporation failed to accrue interest of $7,700 on a note receivable. At the beginning of 2021, when the company received the cash, it was recorded as interest revenue. 2. Prepare any journal entries each company should record in 2021 to correct the errors. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare any journal entries each company should record in 2021 to correct the errors. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction General Journal Debit Credit A a Retained earnings 1,650 Salaries expense 1,650 B b Retained earnings 87,000 Rent revenue 87,000 X 7,700 Interest revenue Retained earnings 7,700