1) Before month end adjustments are made, the December 2022 trial balance of Entity I contains revenue of $13,000 and expenses of $9000 resulting in income before adjustments of $4000, Indicate whether the following should be added, subtracted, or would have no affect (NE) in arriving at accrual basis net income: One third of a customer's $1200 retainer has now been earned. A) Added B) Subtracted C) No Effect (NE) 2) Before month end adjustments are made, the December 2022 trial balance of Entity I contains revenue of $13,000 and expenses of $9000 resulting in income before adjustments of $4000, Indicate whether the following should be added, subtracted, or would have no affect (NE) in arriving at accrual basis net income: The portion of the supplies inventory (a current asset) that was used during December is $500. A) Added B) Subtracted C) No Effect (NE) 3) Before month end adjustments are made, the December 2022 trial balance of Entity I contains revenue of $13,000 and expenses of $9000 resulting in income before adjustments of $4000, Indicate whether the following should be added, subtracted, or would have no affect (NE) in arriving at accrual basis net income: Depreciation expenses for December is $450. A) Added B) Subtracted C) No Effect (NE) 4) Before month end adjustments are made, the December 2022 trial balance of Entity I contains revenue of $13,000 and expenses of $9000 resulting in income before adjustments of $4000, Indicate whether the following should be added, subtracted, or would have no affect (NE) in arriving at accrual basis net income: Revenue from services performed is $1200, although it has not yet been billed to the customers! A) Added B) Subtracted C) No Effect (NE)