Conrad Playground Supply underwent a restructuring in $2024.$ The company conducted a thorough internal audit, during which the following facts were discovered. The audit occurred during $2024$ before any adjusting entrles or closing entrles are prepared.

a$.$ Additional computers were acquired at the beginning of $2022$ and added to the company's office network. The $$48,000$ cost of the computers was inadvertently recorded as maintenance expense. Computers have five$-$year useful IIves and no material salvage value. This class of equipment is depreclated by the straight$-$line method.

b$.$ Two weeks prior to the audit, the company paid $$20,000$ for assembly tools and recorded the expenditure as office supplies. The error was dlscovered a week later.

c$.$ On December $31,2023,$ merchandise inventory was understated by $$84,000$ due to a mistake in the physical inventory count. The company uses the periodic inventory system.

d$.$ Two years earlier, the company recorded a $4\%$ stock dividend $(2,600$ common shares, $$1$ par$)$ as follows:

$\backslash$table$[[,$Account Name,Debit,Credit$],[$Retained$,$earnings,$2,600,],[$Common$,$stock,,,$2,60$