Below are three independent and unrelated errors.

On December $31,2023,$ Wolfe$-$Bache Corporation failed to accrue salaries expense of $$1,350.$ In January $2024,$ when it paid employees for the December $27-$January $2$ workweek, Wolfe$-$Bache made the following entry:

$\backslash$table$[[$General Journal,Debit,Credit$],[$Salaries expense,$1,350,],[$Cash$,,1,350]]$

On the last day of $2023,$ Midwest Importers received a $$81,000$ prepayment from a tenant for $2024$ rent of a building. Midwest recorded the receipt as rent revenue. The error was discovered midway through $2024.$

At the end of $2023,$ Dinkins$-$Lowery Corporation failed to accrue interest of $$7,100$ on a note receivable. At the beginning of $2024,$ when the company received the cash, it was recorded as interest revenue.

Required:

For each error:

What would be the effect of each error on the income statement and the balance sheet in the $2023$ financial statements?

Prepare any journal entries each company should record in $2024$ to correct the errors.