On December $31,2025,$ Pronghorn Company prepared an income statement and balance sheet, but failed to take into account three

adjusting entries. The balance sheet showed total assets $$159,000,$ total liabilities $$74,200,$ and stockholders' equity $$84,800.$ The

incorrect income statement showed net income of $$74,200.$

The data for the three adjusting entries were:

Salaries and wages amounting to $$10,600$ for the last $2$ days in December were not paid and not recorded. The next payroll

will be in January.

Rent payments of $$8,480$ was received for two months in advance on December $1.$ The entire amount was credited to

Unearned Rent Revenue when paid.

Depreciation expense for $2025$ is $$9,540.$

Complete the following table to correct the financial statement amounts shown $($indicate deductions with parentheses$).($Enter negative

amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$