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, 2821 Rent Revenue $110,500 Expenses Salaries and Wages Expense $27,500 Repairs and Maintenance Expense 12,300 Rent Expense 3,300 utilities Expense 3,300 Travel Expense 2,300 Total Expenses 54.000 Income $ 56,500 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 $240 were not recorded or paid. b. The $330 telephone bill for December 2021 has not been recorded or paid. c Depreciation of equipment amounting to $22,300 for 2021 was not recorded. d Interest of $430 was not recorded on the notes payable by Dyer, Incorporated, e The Rental Revenue account includes $3,300 of revenue to be earned in January 2022 1. Supplies costing $530 were used during 2021, but this has not yet been recorded. 9 The income tax expense for 2021 is $6,300, but it won't actually be paid until 2022 . Supplies costing $530 were used during 2021, but this has not g. The income tax expense for 2021 is $6,300, but it won't actually be paid until 2022 3-a. Did the adjustments have a significant overall effect on the company's net income? O Yes O No 3-b. By what dollar amount did net income change as a result of the adjustments? Change in Nellcome