On December 31, 2025, Blue Spruce Company prepared an income statement and balance sheet, but failed to take into account three adjusting entries. The balance sheet showed total assets $129,000, total liabilities $60,200, and stockholders' equity $68,800. The incorrect income statement showed net income of $60,200. The data for the three adjusting entries were: 1. 2. Salaries and wages amounting to $8,600 for the last 2 days in December were not paid and not recorded. The next payroll will be in January. Rent payments of $6,880 was received for two months in advance on December 1. The entire amount was credited to Unearned Rent Revenue when paid. 3. Depreciation expense for 2025 is $7,740. Complete the following table to correct the financial statement amounts shown (indicate deductions with parentheses). (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Item Incorrect balances Effects of: Salaries and Wages Rent Revenue Depreciation Correct balances $ Net Income $60,200 Total Assets $129,000 SA $ $ SA Total Liabilities Stockl $60,200 SA $ ges Net Income $ SA $60,200 Total Liabilities Stockholders' Equity $129,000 $60,200 $68,800 Total Assets A $ $ SA