The Skies Company reported net income of $58,200 for the year ended December 31, 20X0. An analysis of the firm's books and related records disclosed that certain adjustments were not made at year end; therefore, reported net income was incorrect. The following errors and omissions were made. a. Accrued interest earned on investments amounted to $205, but the amount wasn't recorded. b. Depreciation of $370 on machinery wasn't recorded. c. Rent revenue of $220 was received in advance and credited to the Rent Revenue account. d. Semiannual bond payable interest of $1,820 was paid, but the amount wasn't recorded. e. The unexpired insurance premium at year end totaled $440. The total insurance premium was debited to the Insurance Expense account