3. A company issued its financial statements for the year ended December 31, but later realized that it failed to include the following transactions in the processing of the accounts: A. Accrued service fees earned of $2,200 B. Depreciation expense of $8,000 C. Portion of office supplies (an asset) used, $3,100 D. Accrued salaries of $5,200 E. Revenues of $7,200, originally recorded as unearned, have been earned by the end of the year Required: Determine the impact of the omissions to the given balances, and the correct amounts for the December 31 financial statements, by completing the following table: