Doodle Inc. has its auditors reviewing its accounts at the beginning of 2022 (after the 2021 books have been closed). The auditors have discovered three separate errors. Ignoring income taxes, give the journal entries that Doodle should make at the beginning of 2022 to correct these errors: (1) ending inventory for 2021 was overstated by $23,000 (2) interest expense of $12,000 that should have been accrued at the end of 2021 was not recorded; the interest has already been paid in 2022 and was recorded at that time as interest expense (3) a piece of equipment with an eight-year life was purchased at the beginning of 2018 for $130,000 ($10,000 estimated salvage value), but the accountant inadvertently expensed the entire cost when the asset was purchased. Doodle uses straight-line depreciation for its fixed assets. Show your work. Label your answers. Thanks!