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 $250 were not recorded or paid. b. The $340 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $22,400 for 2021 was not recorded. d. Interest of $440 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $3,400 of revenue to be earned in January 2022. t. Supplies costing $540 were used during 2021, but this has not yet been recorded. 9 . The income tax expense for 2021 is $6,400, but it won't actually be paid until 2022. Journal entry worksheet Record the entry for wages for the last three days of December amounting to $250 that were not recorded or paid. Note: Enter debits before credits. Journal entry worksheet Record the $340 telephone bill for December 2021 that has not been recorded or paid. Note: Enter debits before credits. Journal entry worksheet Record depreciation of equipment amounting to $22,400 for 2021 previously not recorded. Note: Enter debits before credits. Journal entry worksheet Record interest of $440 previously not recorded on the note payable by Dyer, Inc. Note: Enter debits before credits. Journal entry worksheet Record the adjustment to the Rent Revenue account that includes $3,400 that won't be earned until January 2022. Note: Enter debits before credits. Journal entry worksheet Record $540 of supplies used during 2021 , but not yet recorded. Note: Enter debits before credits. Journal entry worksheet Record the entry for the 2021 income tax expense of $6,400 that won't be paid until 2022. Note: Enter debits before credits