my service revenue and income before income tax expense are wrong. why?

E4-10 (Algo) Determining Adjusted Income Statement Account Balances [LO 4-1, LO 4-2] Partial comparative income statements are presented below for Commonplace Corporation. The company's manager provides the following additional information: a. The company recelved a bill for $2,500 of electricity and other utility services used in December 2021 , but recorded it only when paid in January 2022 b. A customer's $15,500 payment was recelved and Included as service revenue on January 2,2021 , even though it was for services performed in December 2020 . c. The company ordered $5,500 of supplies in December 2021 , but only recorded them when they were recelved, used, and paid for in January 2022. d. The company did not record December 2019 salarles of $31,000 until the employees were pard on January 2, 2020. Salaries for December 2020 and December 2021 were recorded in the proper years. Required: Using the above information, revise the comparative income statement to report the proper amounts for each year. (Assume all other transactions and events, such as income taxes, have been properly recorded but are just not displayed on the partial income statements.)