Given the table below,indicate the impact of the following errors made during the adjusting entry process.Use a "+" followed by the amount for overstatements,a "-" followed by the amount for understatements,and a "0" for no effect.The first one is done as an example.
Ex.Failed to recognize that $600 of unearned revenues,previously recorded as liabilities,had been earned by year-end.
1.Failed to accrue interest expense of $200.
2.Forgot to record $7,700 of depreciation on machinery.
3.Failed to accrue $1,300 of revenue earned but not collected. 
Definitions:
Reasoning
The process of thinking about something in a logical way in order to form a conclusion or judgment.
Judgment
The process of extrapolating from evidence to draw conclusions.
Representativeness Heuristic
The representativeness heuristic is a cognitive bias in decision-making where the likelihood of an event is estimated based on how much it resembles existing stereotypes.
Syllogism
A logic problem containing two premises and a conclusion; the syllogism is valid if the conclusion follows logically from the premises.
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