On December 31, 2020, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement:

Income Statement, 2020
Rental Revenue			$	138,000
Expenses:
Salaries and Wages Expense	$	32,500
Maintenance Expense		16,000
Rent Expense		16,200
Utilities Expense		7,200
Gas and Oil Expense		3,800
Other Expenses		1,400
Total Expenses				77,100
Income			$	60,900

You are an independent CPA hired by the company to audit the firms accounting systems and financial statements. In your audit, you developed additional data as follows:

1. Wages for the last three days of December amounting to $390 were not recorded or paid.
2. The $520 telephone bill for December 2020 has not been recorded or paid.
3. Depreciation on rental autos, amounting to $23,800 for 2020, was not recorded.
4. Interest of $900 was not recorded on the note payable by Dyer Inc.
5. The Rental revenue account includes $4,320 of revenue that will be earned in January 2021.
6. Maintenance supplies costing $760 were used during 2020, but this has not yet been recorded.
7. The income tax expense for 2020 is $9,400, but it won't actually be paid until 2021.