please answer question in a way that makes sense for the columns to be filled.

Iterns 1. Interest income of $14,700 was not accrued at the end of 2024, It was recorded when received in February 2025. 2. A computer costing $4,160 was expensed when purchased on July 1,2024. It is expected to have a 4 year life with no salvage value. The company typically uses straight-line depreciation for all fixed assets. 3. Research and development costs of $36,000 were incurred early in 2024 . They were capitalized and were to be amortized over a 3-year period. Amortization of $12,000 was recorded for 2024 and $12,000 for 2025. 4. On January 2, 2024, Whispering leased a building for 5 years at a monthly rental of $7,300. On that date, the company paid the following amounts, which were expensed when paid. 5 The company recelved $33,000 from a customer at the beginning of 2024 for services that it is to perform evenly over a 3 . year period beginning in 2024. None of the amount received was reported as uncarned revenue at the end of 2024. 6. Merchandise inventory costing $17,400 was in the warehouse at December 31,2024 , but was incorrectly omitted from the phyalical count at that date. The company uses the periodicinventory method: Indicate the effect of any errors on the net income furure reported on the income statement for the vear ending December 31,2024 and the retained eacnings fgure reported on the balance sheet at December 31,2025 . Assume all amounts are material, and ignore independent of the other items it is not necessary to total the columns on the suid. Indicate the effect of any errors on the net income figure reported on the income statement for the year ending December 31, 2024, and the retained earnings figure reported on the balance sheet at December 31, 2025. Assume all amounts are material, and ignore income tax effects. Using the following format, enter the appropriate dollar amounts in the appropriate columns. Consider each item independent of the other items. It is not necessary to total the columns on the grid