Conrod 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 ore prepared. a: Additional computers were acquired ot the beginning of 2022 and added to the company's office network, The $44,500 cost of the computers was inadvertently recorded as maintenance expense. Computers have flve-year useful lives and no material salvage value. This class of equipment is depreciated by the straight -fine method: b. Two weeks prior to the audit, the compony paid $16,500 for assembly tools and recorded the expenditure as office supplies. The error was discovered a week tater. COn December 31,2023 , merchandise inventory was understated by $77,000 due to a mistake in the physical inventory count. The company uses the periodic inventory system. d. Two years earlier, the company recorded a 5% stock dividend (1.900 common shares, $1 pat) as follows: e. At the end of 2023 , the company failed to accrue $102,000 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: t A tree-year liablity insurance policy was purchased at the beginning of 2023 for $71,700. The full premium was debited to insurance expense at the time. Required: For each erroc, prepare any journat entry necessary to correct the erroc, as well as any year-end adjusting entry for 2024 related to the situation described, (lonore income taxes, ) Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Required: For each error, prepare any journal entry necessary to correct the error, as well as any year-end adjusting entry for 2024 relate situation described. (Ignore income taxes.) Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field