On May $5,2024,$ you were hired by Oriole Inc., a closely held company that follows ASPE, as a staff member of its newly created internal auditing department. While reviewing the company's records for $2022$ and $2023,$ you discover that no adjustments have yet been made for the items listed below.

$1.$ Interest income of $\backslash (\backslash$$ $15,416\backslash )$ was not accrued at the end of $2022.$ It was recorded when received in February $2023.$

$2.$ Equipment costing $\backslash (\backslash$$ $14,760\backslash )$ was expensed when purchased on July $1,2022.$ It is expected to have a four$-$year life with no residual value. The company typically uses straight$-$line depreciation for all fixed assets.

$3.$ Research costs of $\backslash (\backslash$$ $29,520\backslash )$ were incurred early in $2022.$ They were capitalized and were to be amortized over a three$-$year period. Amortization of $\backslash (\backslash$$ $9,840\backslash )$ was recorded for $2022$ and $\backslash (\backslash$$ $9,840\backslash )$ for $2023.$ For tax purposes, the research costs were expensed as incurred.

$4.$ On January $2,2022,$ Oriole leased a building for five years at a monthly rental of $\backslash (\backslash$$ $7,380\backslash ).$ On that date, Oriole paid the following amounts, which were expensed when paid for both financial reporting and tax purposes:

$5.$ The company received $\backslash (\backslash$$ $34,440\backslash )$ from a customer at the beginning of $2022$ for services that it is to perform evenly over a three$-$year period beginning in $2022.$ None of the amount received was reported as unearned revenue at the end of $2022.$ The $\backslash (\backslash$$ $34,440\backslash )$ was included in taxable income in $2022.$

$6.$ Merchandise inventory costing $\backslash (\backslash$$ $13,776\backslash )$ was in the warehouse on December $31,2022,$ but was incorrectly omitted from the physical count at that date. The company uses the periodic inventory method.

Oriole follows the taxes payable method of accounting for income taxes.

Enter the appropriate dollar amounts in the appropriate columns to indicate the effect of any errors on the net income figure reported on the income statement for the year ended December $31,2022,$ and the retained earnings figure reported on the statement of financial position at December $31,2023.$ Assume that all amounts are material and that an income tax rate of $\backslash (25\backslash \%\backslash )$ is appropriate for all years. Assume also that each item is independent of the other items. You do not need to total the columns on the grid. $($Do not leave any answer field blank. Enter $0$ for amounts. Round answers to $0$ decimal places, e$.$g$.5,125.)$