The Railroad Company accumulates the following adjustment data at December 31.

1.	Revenue of $1,100 collected in advance has been recognized.
2.	Salaries of $600 are unpaid.
3.	Prepaid rent totaling $400 has expired.
4.	Supplies of $550 have been used.
5.	Revenue recognized but unbilled totals $750.
6.	Utility expenses of $300 are unpaid.
7.	Interest of $250 has accrued on a note payable.

Instructions:

(a)	For each of the above items indicate:

Assume net income before the adjustments listed above was $22,500. What is the adjusted net income?

Just show me the numbers you use to derive net income and label one through 7 and get a total for net income. Show your work for partial credit.