Un Uecember 31,2ULU, Uyer inc. completed its tirst year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $440 were not recorded or paid. b. The $595 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $24,300 for 2020 , was not recorded. d. Interest of $1,150 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,520 of revenue that will be eamed in January 2021 . t Maintenance supplies costing $860 were used during 2020 , but this has not yet been recorded. g. The income tax expense for 2020 is $10,900, but it won't actually be paid unti 2021. Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 2. Prepare, in proper form, an adjusted income statement for 2020