E4-16 Analyzing the Effects of Errors on Financial Statement Items LO4-1 [The following information applies to the questions displayed below.] Cohen & Boyd, Inc., publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31): a. Did not accrue $1,900 owed to the company by another company renting part of the building as a storage facility. b. Did not record $15,700 depreciation on the equipment costing $120,000. C. Failed to adjust the Unearned Fee Revenue account to reflect that $1,700 was earned by the end of the year. d. Recorded a full year of accrued interest expense $16,800, 10 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $680 of insurance coverage has been used. References Section Break E4-16 Analyzing the Effects of Errors on Financial Statement Items L04-1 E4-16 Part 1 Required: 1-a. Prepare the adjusting journal entry that was made, if any at year-end. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Did not accrue $1,900 owed to the company by another company renting part of the building as a storage facility. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal