Question $15[40$ points$]$

Kelly Young, financial officer of X$-$cell Inc., showed the following unadjusted account balances at March $31,2020,$ its year end. Other information:

There was one reconciling item on the bank reconciliation : an NSF cheque for $$600.$

A review of the Prepaid rent account showed that the balance represents rent for two months beginning March $1,2020.$

Annual depreciation on the equipment is $$2,520.$

Annual depreciation on the building is $$14,560.$

The bonds are due December, $2023.$

The mortgage is due December, $2023.$

The principal portion of the mortgage payable for the next fiscal year is $$10,000.$