The income statement of Gopitkumar Co. for the month of July shows net income of $2,200 based on Service Revenue $6,100, Salaries and Wages Expense $2,300, Supplies Expense $1,000, and Utilities Expense $600. In reviewing the statement, you discover the following

1. Insurance expired during July of $300 was omitted. Supplies expense includes $150 of supplies that are still on hand at July 31 Accrued but unpaid salaries and wages at July 31 of $400 were not included. n on equipment of $250 was omitted. 4. d but unrecorded totaled $800