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: Income Statement, 2021 Rent Revenue $112,000 Expenses: Salaries and Wages Expense $28,100 Repairs and Maintenance Expense 12,600 Rent Expense Utilities Expense 3.600 Travel Expense 2,600 Total Expenses 55,500 Income $ 56,500 You are an independent CPA hired by the company to oudit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: 8,600 a. Wages for the last three days of December amounting to $270 were not recorded or paid, b. The $360 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $22,600 for 2021 was not recorded. d. Interest of $460 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $3,600 of revenue to be earned in January 2022. 1. Supplies costing $560 were used during 2021, but this has not yet been recorded 9. The income tax expense for 2021 is $6,600, but it won't actually be paid until 2022 2. Prepare, in proper form, an adjusted income statement for 2021