During an audit, the following errors were found:

- An adjusting entry for $10 for interest accrued on a customer's 4000, 60 day 6% note was not recorded at the end of Dec 2003. In 2004 the total interest received was credited to interest income

- Equipment was leased on dec 1, 2003 and rental of $300 was paid in advance for the next three months and charged to rent expense

- On Nov 1, 2003 space was rented at 75/month. The tenant paid six month rents in advance which was credited to rent income

- Salary expenses in the amount of 60 were not recorded at the end of 2003

- Depreciation in the amount of 80 was not recorded at the end of 2003

- An error of 200 in addition on the year end 2003 physical inventory sheets was made. Inventory was oversted.

a. The amount of the net adj to net income for 2003 is:

b. The net change in asset values at Dec 31, 2003 is:

c. The net change in liabilities at Dec 31, 2003 is:

d.. The net change in Owner's Equity Dec 31, 2003 is:

- An error of 200 in addition on the year end