On December 31, 2017, Waters Company prepared an income statement and balance sheet, but failed to take into account three adjusting entries. The balance sheet showed total assets $150,000, total liabilities $70,000, and stockholders' equity $80,000. The incorrect income statement showed net income of $70,000. The data for the three adjusting entries were: Salaries and wages amounting to $10,000 for the last 2 days in December were not paid and not recorded. The next payroll will be in January. Rent payments of $8,000 was received for 2 months in advance on December 1. The entire amount was credited to Unearned Rent Revenue when paid. Depreciation expense for 2017 is $9,000. Complete the following table to correct the financial statement amounts shown (indicate deductions with parentheses). On June 10, Pais Company purchased $9,000 of merchandise from McGiver Company, terms 3/10, n/30. Pais Company pays the freight costs of $400 on June 11. Goods totaling $600 are returned to McGiver Company for credit on June 12. On June 19, Pais Company pays McGiver Company in full, less the purchase discount. Both companies use a perpetual inventory system. Prepare separate entries for each transaction on the books of Pais Company. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)