Dyer, Incorporated, completed its first year of operations on December 31, 2021. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: rou are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $250 were not recorded or paid. b. The $340 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amountilig to $22,400 for 2021 was not recorded. d. Interest of $440 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $3,400 of revenue to be earned in January 2022. f. Supplies costing $540 were used during 2021, but this has not yet been recorded. 9. The income tax expense for 2021 is $6,400, but it won't octually be poid until 2022. 2. Prepare, in proper form, an adjusted income statement for 2021