Required information [The following information applies to the questions displayed below) Quinlon-Cohen, Inc., publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31): a. Did not accrue $1,900 owed to the company by another company renting part of the building as a storage facility b. Did not record $14,700 depreciation on the equipment costing $112.000. c. Failed to adjust the Unearned Fee Revenue account to reflect that $1,800 was earned by the end of the year. d. Recorded a full year of accrued interest expense on a $14.400, 11 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $680 of insurance coverage had been used. Required: 1-a. Prepare the adjusting journal entry that was made, if any at year-end. (If no entry is made for a transaction/event, select "N journal entry made in the first account field 2. Using the following headings, indicate the effect of each error and the amount of the effect (that is, the difference between the entry that was or was not made and the entry that should have been made). Use O if the effect overstates the item. U if the effect understates the item (Reminder: Assets = Liabilities + Stockholders' Equity, Revenues - Expenses - Net Income, and Net Income accounts are closed to Retained Earnings, a part of Stockholders' Equity) (Select "NE" for no effect.) Balance Sheet Assets Liabilities Effect Amount Effect Amount Stockholders' Equity Effect Amount Revenues Effect Amount Income Statement Expenses Effect Amount Net Income Effect Amount Transaction