A company issued financial statements for the year ended December 31,but failed to include the following adjusting entries:
A.Accrued service fees earned of $2,200.
B.Depreciation expense of $8,000.
C.Portion of office supplies (an asset) used $3,100.
D.Accrued salaries of $5,200.
E.Revenues of $7,200, originally recorded as unearned, have been earned by the end of the year.Determine the correct amounts for the December 31 financial statements by completing the following table: 
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