Required information [The following information applies to the questions displayed below.] Kinney-Harvey, Incorporated, publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31): a. Did not accrue $1,400 owed to the company by another company renting part of the building as a storage facility. b. Recorded $15,000 depreciation on the equipment costing $115,000; should have recorded $19,000. c. Failed to adjust the Unearned Fee Revenue account to reflect that $1,900 was earned by the end of the year. d. Recorded a full year of accrued interest expense on a $22,200,8 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $670 of insurance coverage had been used. 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 id the entry that should have been made). Use O if the effect overstates the item, U if the effect understates the item. (Reminder: ssets = Liabilities + Stockholders' Equity; Revenues - Expenses = Net Income; and Net Income accounts are closed to Retained arnings, a part of Stockholders' Equity.)