MDR Inc. has just completed its fourth year of operations. Below is the unadjusted trial balance as at December 31, 2021. Cash Account receivable $115,000 385,300 Note receivable 36,000 Building 470,000 Accumulated Amortization - Building $20,000 Share Capital Accounts Payable Notes Payable, due Dec. 30, 2022 Unearned Rent Revenue Retained Earnings - January 1, 2021 70,000 20,000 4,800 620,000 165,000 Sales Cost of goods sold Salary Expense Other Expenses 935,500 590,000 222,500 16,500 $1.835,300 $1,835,300 The accountant at MDR Inc. has not taken into consideration the following matters: Salaries of $2,500 have been earned by employees for the last half of December 2021. Payment by the company will be made on the next payday, which is January 2, 2022. b) Interest at 10% per annum on the note receivable has been earned for two months and is expected to be collected by the company when the entire note is due on January 31, 2022. c) Part of the building owned by the company was rented to a tenant on November 1, 2021 for six months. The tenant paid in advance for the whole 6 months of rent, which is represented in Unearned Rent Revenue. d) Amortization on the building for 2021 amounted to $6,000, which was not recorded by the accountant.