I have everything correct, can't figure out why the impact on income is wrong... I need help,

Everything is listed below

GL0302 - Based on Problem 3-3A LO P1, P2, P3, P4, P6

Duerr Technical Institute (DTI), a school owned by Melanie Duerr, provides training to individuals who pay tuition directly to the school. DTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, is found on the trial balance tab. DTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31.

1. An analysis of DTI’s insurance policies shows that $2,750 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,800 are available at year-end.
3. Annual depreciation on the equipment is $5,000.
4. Annual depreciation on the professional library is $9,400.
5. On September 1, DTI agreed to do five courses for a client for $3,400 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $17,000 cash in advance for all five courses on September 1, and DTI credited Unearned Training Fees.
6. On October 15, DTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,500 of the tuition has been earned by DTI.
7. DTI’s two employees are paid weekly. As of the end of the year, two days’ salaries have accrued at the rate of $200 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.