Marin Corporation has used the accrual basis of accounting for several years. A review of the records, however, indicates that some expenses and revenues have been handled on a cash basis because of errors made by an inexperienced boukkeeper. Income statements prepared by the boakkeeper reported $30,600 net income far 2019 and $34,000 net income for 2020 . Further examination of the records reveals that the following items were handled improperly. 1. Fent was received from a tenant in December 2019. The amount, $910, was recorded as revenue at that time even thaugh the rental pertained to 2020 . 2. Salaries and wages payable on December 31 have been consistently omitted from the records of that date and have been entered as expenses when paid in the following year. The amounts of the accruals recorded in this manner were: 3. Invoices for supplies purchased have been charged to expense sccounts when received. Inwentories of sipplies on hand at the end of each year have been ignored, and no entry has been made for them. Prepare a schedule that wili shaw the corrected net income for the years 2019 and 2020 All items listed should be labeled clearly. (Ignore income tax considerations.) (Enter nenotive amounts ising either a negative sign preceding the number e.8 - 15,000 or pcrentheses eg (15,0001)