On December $31,2001,$ a bookkeeper prepared a trial balance before adjusting entries were made and omitted the balance of the following accounts: Rent, Insurance, Interest Earned, Salaries, Rent Income. The Accountant prepared the financial statements from the ledger which was correct and complete. On the Statement of Income for $2001$ in the appropriate sections, the following appeared: Rent $$3,600,$ Insurance $$375,$ Interest Earned $$116,$ Salaries $$7,462,$ Rent Income $$480.$ On the Balance Sheet of $12/31/01,$ the following appeared: Prepaid Rent $$300,$ Prepaid Insurance $$110,$ Interest Accrued on Notes Receivable $$22,$ Salaries Accrued $$400,$ Rent Prepaid by Sub$-$Tenants $$40.$ Balance of Salaries Account: