Income Statement, 2021 Rent Revenue $112,000 Expensos Salaries and Wages Expense $28,100 Repairs and Maintenance Expense 12,600 Rent Expense 8,600 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 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 $270 were not recorded or paid. b. The 60 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 f Supplies costing $560 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $6,600, but it won't actually be paid until 2022. 3-a. Did the adjustments have a significant overall effect on the company's net income? Yes NO 3-b. By what dollar amount did net income change as a result of the adjustments