On December 31, 2020, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: Rental Revenue Expenses: Income Statement, 2020 Salaries and Wages Expense Maintenance Expense Rent Expense Utilities Expense Gas and Oil Expense Other Expenses Total Expenses Income $ 157,000 $ 37,000 20,500 24,300 10,800 4,700 1,850 99,150 $ 57,850 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $480 were not recorded or paid. b. The $655 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $24,700 for 2020, was not recorded. d. Interest of $1,350 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,680 of revenue that will be earned in January 2021. f. Maintenance supplies costing $940 were used during 2020, but this has not yet been recorded. g. The income tax expense for 2020 is $12,100, but it won't actually be paid until 2021.