Fill$-$in$-$blank question: All items in the following check register are not recorded in the accounts payable subsidiary ledger on December $31,$ Year $2.$ For each item, determine if the potential liability is recorded in the proper accounting period and whether an adjusting journal entry is needed. In the field "Adjustment Needed?", type "YES" if an adjustment is needed and $"$NO$"$ otherwise. Then in the field "Amount of Adjustment", enter the dollar amount of adjustment needed. If no adjustment is needed, then just enter $50.$ When necessary, round to the nearest dollar. The materiality level for liabilities is $$6,000,$ which means that any adjustment to be made regarding liabilities should be equal to or greater than $$6,000.$ Vendor Check Check Date Amount Nature of the Expenses Water World Distributors, Inc. $13331/6/$Year $3$ $$3,500$ Water coolers in office and warehouse delivered on $12/31/$Year $2$ Corporate legal services for December of Daniel Breen. Esquire $13341/6/$Year $3$ $$6,000$ Year $2$ Telephone Services, Inc. $13351/8/$Year $3$ $$6\mathrm{.}500$ Telephone and computer services for December of Year $2$ Pitt Ohio Trucking Company $13371/10/$Year $3$ $$45,601$ Trucking services during $12/4/$Year $2$; $-1/3/$Year $5$ services were provided evenly throughout the period Daniel Breen, Esquire $13422/6/$Year $3$ $$6,000$ Corporate legal services for January of Year $3$ Cher $1333$ Adjustment Needed? Amount of Addinsterent?