Conrad Playground Supply underwent a restructuring in $2024.$ The company conducted a thorough internal audit, during which the following facts were discovered. The audit occurred during $2024$ before any adjusting entries or closing entries are prepared.

a$.$ Additional computers were acquired at the beginning of $2022$ and added to the company's office network. The $$42,000$ cost of the computers was inadvertently recorded as maintenance expense. Computers have five$-$year useful lives and no material salvage value. This class of equipment is depreciated by the straight$-$line method.

b$.$ Two weeks prior to the audit, the company paid $$14,000$ for assembly tools and recorded the expenditure as office supplies. The error was discovered a week later.

c$.$ On December $31,2023,$ merchandise inventory was understated by $$72,000$ due to a mistake in the physical inventory count. The company uses the periodic inventory system.

d$.$ Two years earlier, the company recorded a $3\%$ stock dividend $(1,400$ common shares, $$1$ par$)$ as follows:

$\backslash$table$[[$Account Name,Debit,Credit$],[$Retained earnings,$1,400,],[$Common stock,,$1,400]]$

The shares had a market price at the time of $$13$ per share.

e$.$ At the end of $2023,$ the company failed to accrue $$92,000$ of interest expense that accrued during the last four months of $2023$ on bonds payable. The bonds, which were issued at face value, mature in $2028.$ The following entry was recorded on March $1,2024,$ when the semiannual interest was paid, as well as on September $1$ of each year:

$\backslash$table$[[$Account Name,Debit,Credit$],[\backslash$table$[[$Interest expense$],[$Cash$]],138,000,],[,,138,000]]$

f$.$ A three$-$year liability insurance policy was purchased at the beginning of $2023$ for $$70,200.$ The full premium was debited to insurance expense at the time.