The books are only closed at the end of the year. The following items are not reflected in the General Ledger balances provided. Other information: A. The Note Receivable was issued on April 1" 2020. Interest of 15% per year and principal is due on March 31 2021. B. Depreciation for the year for the building is $850. C. The bank statement was received in early January. The bank statement showed items that were not reflected in the General Ledger: a. A cheque was returned for $500. This related to a sale. It is most likely that this amount will be collected in the near future. b. The bank charged $20 in service charges for the month of December. c. A cheque to pay an accounts payable in the amount $450 was incorrect posted as $540 D. The $4,200 in the Prepaid Expense represents a transaction posted on November 1 for the prepayment of rent for November, December and January. E. The $3,600 in Deferred Revenues represents funds received in November for work performed in December ($1,100) and work to be performed in January ($2,500) F. The $700 in Wages payable was posted in December 31 2019 for wages incurred in 2019 but paid in 2020. G. $1,000 in wages was paid on On January 5, 2021: $400 related to December 2020 and $600 for January 2021 H. A $260 invoice was received on January 21 for the period December 15 2020 to January 15 2021