$\backslash$table$[[$ADJUSTED TRIAL BALANCE,INCOME STATEMENT,BALANCE SHEET,$],[$DEBIT$,$CREDIT,DEBIT,CREDIT,DEBIT,CREDIT,$],[33,9,00,00,,,,,,,,,,,,,,,33,,00,00,,,,,],[4,4,00,00,,,,,,,,,,,,,,,4,4,00,00,,,,,],[1,8,00,00,,,,,,,,,,,,,,,1,8,00,00,,,,,],[6,4,00,00,,,,,,,,,,,,,,,6,4,00,00,,,,,],[36,0,00,00,,,,,,,,,,,,,,,36,0,00,00,,,,,],[,,,,,,,0,0,,,,,,,,,,,,,,,6,00,00,],[,,,,,15,,0,0,,,,,,,,,,,,,,15,0,00,00,],[,,,,,60,,0,0,,,,,,,,,,,,,,60,0,00,000,],[6,0,00,00,,,,,,,,,,87,,,,,6,00,00,00,,,,,],[,,,,,62,,60,0,0,,,,,62,6,60,100,,,,,,,,,],[1,2,00,00,,,,,,,12,20,0,00,,,,,,,,,,,,,],[1,6,00,00,,,,,,,16,60,0,00,,,,,,,,,,,,,],[,6,00,00,,,,,,,,60,0,00,,,,,,,,,,,,,],[7,0,00,00,,,,,,,7C,00,0,00,,,,,,,,,,,,,],[37,2,00,00,,,,,,,372,20,0,00,,,,,,,,,,,,,],[2,1,60,OC,,,,,,,\backslash$table$[[2,1]],16,60,00,,,,,,,,,,,,,],[,,,,,,,,,,497,76,60,00,62,6,60,00,88,50,00,00,75,6,00,0\mathrm{.}0,00],[,,,,,,,,,,12s,90,00,00,-,,,,5,a,5,10,12,9,,0\mathrm{.}0,00],[138,2,60,0,,138,,6,,0,626,66,60,00,62,6,60,00,88,5,00,00,88,,00,0\mathrm{.}0,00],[,,,,,,,,,,,,,,,,,,,1,1,E,,,,,]]$

If the income statement were prepared using trial balance amounts, the net income would be $$95,560.$ A review of the company's records reveals the following information:

Rent of $$72,000$ was paid on July $1,201,$ for $12$ months.

Purchases of supplies during the year totaled $$42,000.$ An inventory of supplies taken at yearend showed supplies on hand of $$12,850.$

The building was purchased three years ago and has an estimated life of $30$ years and a salvage value of $$25,000.$

No adjustments have been made to any of the accounts during the year.

Write a memo to Ms$.$ Washington explaining the effect on the financial statements of omitting the adjustments. Indicate the change to net income that results from the adjusting entries.