Identify the impact on the statement of financial position if the following information is not used to adjust the accounts.
1. Supplies consumed totaled ¥3,000.
2. Interest accrues on notes payable at the rate of ¥200 per month.
3. Insurance of ¥450 expired during the month.
4. Plant and equipment are depreciated at the rate of ¥1,200 per month.
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