On December 31, 2025, Pina Colada Company prepared an income statement and balance sheet, but failed to take into account three adjusting entries. The balance sheet showed total assets $153,000, total liabilities $71,400, and stockhoiders' equity $81,600. The incorrect income statement showed net income of $71,400. The data for the three adjusting entries were: 1. Salaries and wages amounting to $10,200 for the last 2 days in December were not paid and not recorded. The next payroll will be in January. 2. Rent payments of $8,160 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 $9,180. 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 eg. -45 or parentheses e.g. (45).)