Exercises 5 (5pts) Given the table below, indicate the impact of the following errors made during the adjusting entry process. Use a "+" followed by the amount for overstatements, a "-" followed by the amount for understatements, and a "0" for no effect. The first one is done as an example. Ex. Failed to recognize that $600 of unearned revenues, previously recorded as liabilities, had been earned by year-end. 1. Failed to accrue salaries expense of $1,200. 2. Forgot to record $2,700 of depreciation on office equipment. 3. Failed to accrue $300 of interest on a note receivable. Error Revenues Expenses Assets Liabilities Equity EX -$600 0 +$600 -$600 1. 2. 3