On December 31, 2025, Swifty Company prepared an income statement and balance sheet, but failed to take into account three adjusting entries. The balance sheet showed total assets $111,000, total liabilities $51,800, and stockholders' equity $59,200. The incorrect income statement showed net income of $51,800.

The data for the three adjusting entries were:

1. Salaries and wages amounting to $7,400 for the last 2 days in December were not paid and not recorded. The next payroll will

be in January.

2. Rent payments of $5,920 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 $6,660.

complete the following table to correct the financle statement amount shown

oreceding the number e.g. -45 or parentheses e.g. (45).)