$36)$ Failure to record the adjustment to accrue salaries payable:

a$.$ Understates Liabilities

b$.$ Understates Revenue

c$.$ Overstates Expenses

d$.$ Understates Assets

e$.$ Overstates Assets

$37$

The following items appeared on the January $31$ bank reconciliations for Gower Company:

Bank Service Charge: $$8$

NSF Check $$170$

Outstanding Checks: $$40$

Deposit in Transit $$30$

Error. Deposit by Gower for $$404$ was correctly recorded by Gower, but recorded for $$368$ by the bank.

Bank collection of Note Receivable for Gower. $$80$

The unadjusted balance per the January $31$ books is $$1,000.$

The adjusted cash balance for the January $31$ balance sheet is:

a$.$ $$1,082$

b$.$ $$892$

c$.$ $$938$

d$.$ $$912$

e$.$ $$902$