3) Refer to the accounting record that you completed in $2. (13 points) a) The building depreciated $800 for the month of July. Record the adjustment for depreciation in the accounting record you created in $2. ( 4 points) b) Answer in the space on the last page of this exam. A few sentences should do it. Suppose Oleg's accountant neglected to make the adjustment for depreciation. What would be the effect on the income statement for the month of July? Be specific. (4 points) c) Answer in the space on the last page of this exam. A sentence or two should be sufficient. Suppose Oleg's accountant neglected to make the adjustment for depreciation. What would be the effect on the cash flow statement for the month: Gf July? Be specific. (3 points) d) Answer in the space on the last page of this exam. What amount do customers owe Cutting Edge at the end of July? (2 points)