please answer 3-b

Required information [The following information applies to the questions displayed below.] Dyer, Incorporated, completed its first year of operations on December 31, 2021. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $410 were not recorded or paid. b. The $500 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $24,000 for 2021 was not recorded. d. Interest of $600 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $5,000 of revenue to be earned in January 2022. You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $410 were not recorded or paid. b. The $500 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $24,000 for 2021 was not recorded. d. Interest of $600 was not recorded on the notes payabie by Dyer, Incorporated. e. The Rental Revenue account includes $5,000 of revenue to be earned in January 2022. f. Supplies costing $700 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $8,000, but it won't actually be paid until 2022. 3-a. Did the adjustments have a significant overall effect on the company's net income? Yes No 3.b. By what dollor amount did net income change as a result of the adjustments