Can someone help me with this I would like to know what entry should I make for this problem

If the bal in accts payable is 122,400 and included in the amount is $10,400 of advance deposits made by Brian Co. on future purchases.

Accounts Payable 122,400

But of that amount 10,400 should not be there. Why not? Because it is not money you owe. It is money that someone has given you as a deposit, which is therefore unearned revenue.

Dr. Unearned Revenue 10,400
Cr. AP 10,400