P22-3B (Errar Cursettiors and Asounting Changea) Hemer Conpany is in the proass of adj-sting 1. Hamere- has failed to asarue salarise aral mages peyable at the ind each of the lest 2 yexre, is fellaws. December 31,2014 gic 600 pooctuluns that have coused invensoris foe Ore last 3 years to be inoerret, es sollowa. anwoun 3. At December 31, 304, 1 1smmen decited to chsnge the deprecistion method on ins equipment trom, reconded prior to ain4 whiter the double-declining-balanse method was \$yocti. Hammer has plibed-ountract busis. Early in 2014, Hammer chacyned bo the perrentuge-tr-completicen busis fur asounteg prepress. It contirues ta tene the completed-rtetrart method fre tex purposes. Inrome is avaibbe Inbtructions Thepare the poumal entries nocesary at December 31, 2014, to recoed the above correctione and chseges. carsiderod in itcm 4. P22-3B (Errar Cursettiors and Asounting Changea) Hemer Conpany is in the proass of adj-sting 1. Hamere- has failed to asarue salarise aral mages peyable at the ind each of the lest 2 yexre, is fellaws. December 31,2014 gic 600 pooctuluns that have coused invensoris foe Ore last 3 years to be inoerret, es sollowa. anwoun 3. At December 31, 304, 1 1smmen decited to chsnge the deprecistion method on ins equipment trom, reconded prior to ain4 whiter the double-declining-balanse method was \$yocti. Hammer has plibed-ountract busis. Early in 2014, Hammer chacyned bo the perrentuge-tr-completicen busis fur asounteg prepress. It contirues ta tene the completed-rtetrart method fre tex purposes. Inrome is avaibbe Inbtructions Thepare the poumal entries nocesary at December 31, 2014, to recoed the above correctione and chseges. carsiderod in itcm 4