[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 $20,000. c. Failed to adjust the Unearned Fee Revenue account to reflect that $1,500 was earned by the end of the year. d. Recorded a full year of accrued interest expense on a $17,000,9 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $650 of insurance coverage had been used. Recorded a full year of accrued interest expense on a $17,000,9 percent note payable that has been outstanding only since November 1 . Note: Enter debits before credits. Failed to adjust the Unearned Fee Revenue account to reflect that $1,500 was earned by the end of the year. Note: Enter debits before credits. Recorded $15,000 depreciation on the equipment costing $115,000; should have recorded $20,000. Note: Enter debits before credits. Failed to adjust Prepaid Insurance to reflect that $650 of insurance coverage had been used. Note: Enter debits before credits. Did not accrue $1,400 owed to the company by another company renting part of the building as a storage facility. Note: Enter debits before credits