Due to the sudden resignation of the accountant at Dupont Electric Inc., the Sales Manager has prepared the following Statement of the year-ended 2020: Dupont Electric Inc. Statement of Income December 31, 2020 Sales Revenue $326,000 $182,000 48,600 3.600 Operating expenses Cost of goods sold Rent expense Prepaid rent Dividends Accumulated Depreciation Supplies expense Earnings before taxes Income tax expense Net income 5,000 h 28,400 2.100 269.700 $56.300 26.000 $30 300 Instructions a) Identify four errors in the Statement of income prepared by the Sales Manager Note: Dollar amounts are from the adjusted trial balance there are no mathematical errors in adding or subtracting and you can ignore presentation nuances such as dollar signs font, and underlining