Required information E4-16 (Algo) Analyzing the Effects of Errors on Financial Statement Items LO4-1 [The following information applies to the questions displayed below.] Quinlan-Cohen, Inc., publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31): a. Did not accrue $1,700 owed to the company by another company renting part of the building as a storage facility. b. Did not record $14,400 depreciation on the equipment costing $118,000. c. Failed to adjust the Unearned Fee Revenue account to reflect that $1,500 was earned by the end of the year. d. Recorded a full year of accrued interest expense on a $17,400, 9 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $640 of insurance coverage had been used.