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: Income Statement, 2021 Rent Revenue $114,000 Expenses: Salaries and Wages Expense $28,500 Repairs and Maintenance Expense 13,000 9,000 4,000 3,000 57,500 $ 56,500 Rent Expense Utilities Expense Travel Expense Total Expenses Income 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 $310 were not recorded or paid. b. The $400 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $23,000 for 2021 was not recorded. d. Interest of $500 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $4,000 of revenue to be earned in January 2022. f Supplies costing $600 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $7,000, but it won't actually be paid until 2022.