Please assist with questions below, thanks.

• The work sheet for Bridges Company shows net income of USD 40,000. The following four adjustments were ignored: Subscriptions Fees earned, USD 1,200. Depreciation of equipment, USD 4,000. Depreciation of building, USD 10,000. Salaries accrued, USD 3,000. What is the correct net income?

• from installment sales times the gross margin percentage for the year of sale. Assume the following facts regarding the construction of a bridge: Construction costs this period...... USD 3,000,000 Total estimated construction costs...10,000,000 Total sales price............... 15,000,000. The revenue that should be recognized this period is: a. USD 3,000,000. b. USD 4,500,000. c. USD 5,000,000. d. USD 6,500,000.