On December $31,2021,$ Alan and Company prepared an income statement and balance sheet but failed to take into account four

adjusting journal entries. The income statement, prepared on this incorrect basis, reported income before income tax of $$32,000.$ The

balance sheet $($before the effect of income taxes$)$ reflected total assets, $$94,000$; total liabilities, $$42,000$; and stockholders' equity,

$$52,000.$ The data for the four adjusting journal entries follow:

a$.$ Amortization of $$8,400$ for the year on software was not recorded.

b$.$ Salaries and Wages amounting to $$17,400$ for the last three days of December $2021$ were not paid and not recorded $($the next

payroll will be on January $10,2022).$

c$.$ Rent revenue of $$5,400$ was collected on December $1,2021,$ for office space for the three$-$month period December $1,2021,$ to

February $28,2022.$ The $$5,400$ was credited in full to Deferred Revenue when collected.

d$.$ Income taxes were not recorded and not paid. The income tax rate for the company is $25\%.$

Required:

Complete the following table to show the effects of the four adjusting journal entries. $($Negative amounts should be indicated by a

minus sign.$)$