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25.1) Below are four independeat and unrelated ecrors discovered at the beginning of 2022 after the 2021 income statemeat was reported. Prepare aay journal entries that should be recorded in 2022 to correct the errors. 1) Depreciation expense of $2,100 on new equipmeat was omitted from the 2021 financial statements 2) On Deceruber 31, 2021, merchandising inveatory was overstated by $25,000 due to a mistake in the physical count using the periodic inveatory aystem. 3) On December 12, 2021, an iuvestarent costing $30,000 was sold for $100,000. The total of the sale proceeds was credited to the investmeat account (trading security). 4) On January 1, 2021, the company bought a four-year insurance policy for $800 and immediately charged the full preminm to expense