cash basis to accrual basis income statement conversion

\begin{tabular}{lcc} & \multicolumn{2}{c}{ Balances at 12/31 } \\ & 2015 & 2014 \\ Accounts receivable & HK$50,000 & HK$40,000 \\ Salaries and wages payable & 10,000 & 20,000 \\ Taxes payable & 14,000 & 19,000 \\ Prepaid insurance & 8,000 & 4,000 \\ Accumulated depreciation & 90,000 & 75,000 \\ Interest payable & 3,000 & 9,000 \end{tabular} No plant assets were sold during 2015. For the Year Ended December 31, 2015