Given the schedule 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.
(1)Recorded accrued salaries expense of $1,200 with a debit to Prepaid Salaries.
(2)The bookkeeper forgot to record $2,700 of depreciation on office equipment.
(3)Failed to accrue $300 of interest on a note receivable.
Ex.Failed to recognize that $600 of unearned revenues,previously recorded as liabilities,had been earned by year-end.
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