P4-4 (LO 2, 3, 4), AP Salt Creek Golf Inc. was organized on July 1, 2022. Quarterly financial statements are prepared. Information from the unadjusted and adjusted tabular summary on September 30, 2022, is shown as follows. The $14,800 in the revenue column includes Service Revenue: $14,100 and Rent Revenue: $700. The $10,170 in the expense column includes Salaries and Wages $8,800, Rent $900, and Utilities $470. Assets Liabilities Stockholders' Equity Retained Earnings Cash Accts. Rec. Supplies Prepd. Rent Equip. Acc. Depr.-Equip. Notes Pay. Accts. Pay. Sal./Wag. Pay. Int. Pay. Unearn. Rent Rev. Com. Stock Rev. Exp. Div. Unadj. Bal. 6,700 400 1,200 1,800 15,000 0 5,000 1,070 1,000 14,000 14,800 10,170 600 Adj (A1) ( A2) (A3) ( A4 ) ( 45) (A6) (A7) Adj. Bal. 6,700 1,000 180 900 15,000 350 5,000 1,070 600 50 800 14,000 15,600 13,090 600 Instructions a. Record the adjustments that were made. Include an explanation for each adjustment to revenue or expense