Other data not yet recorded at December $31$:

a$.$ Rent explred during the year, $$1,210.$

b$.$ Depreclation expense for the year, $$1,010.$

c$.$ Utilitles used, unrecorded, and unpald $$9,100.$

d$.$ Income tax expense, $$400.$

Required:

Indicate the accounting equation effects of each required adjustment. $($Enter any decreases to Assets, Liabilitles, or Stockholders'

Equity with a minus sign.$)$