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: Rent Revenue Expenses: Income Statement, 2021 Salaries and Wages Expense Repairs and Maintenance Expense Rent Expense Utilities Expense Travel Expense Total Expenses Income $111,500 $28,000 12,500 8,500 3,500 2,500 55,000 $ 56,500 You 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 $260 were not recorded or paid. b. The $350 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $22,500 for 2021 was not recorded. d. Interest of $450 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $3,500 of revenue to be earned in January 2022. f. Supplies costing $550 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $6,500, but it won't actually be paid until 2022.