Below are three independent and unrelated errors. Prepare any journal entries each company should record in 2013 to correct the errors. At the end of 20x2, Denver Corporation fail. to accrue interest of dollar 8,000 on a note receivable. At the beginning of 20x3, when the company received the cash, it was recorded as interest revenue. On the last day of 20x2, Metro Company received a dollar 90,000 prepayment from a tenant for 20x3 rent of a building. Metro record. the receipt as rent revenue. During 20x3, WM Corporation discovered that its ending inventories reported on its financial statements were misstated by the following amounts (two separate, unrelated errors). 20 x 1 Understated by dollar 120,000 20 x 2 Overstated by dollar 150,000 WM uses the periodic inventory system and the FIFO cost method