At the End of 2017,the Unadjusted Accounting Records for Coney

Essay

At the end of 2017,the unadjusted accounting records for Coney Corporation contain the following selected accounts and balances.
?
$$\begin{array} { l r l r } \text { Interest Revenue } & \$ 3,600 & \text { Wage and Salary Expense } & \$ 15,600 \\\text { Insurance Expense } & 6,500 & \text { Interest Expense } & 2,400 \\\text { Depreciation Expense } & 12,000 & \text { Advertising Fees Earned } & 54,300 \\\text { Utilities Expense } & 12,400 & \text { Income Tax Expense } & 5,800 \\\text { Accounts Receivable } & 12,300 & \text { Dividends } & 3,000\end{array}$$ A. Coney has not paid its employees for the final three days in 2017 . The amount owed is $\$ 700$ . How much wage and sal ary expense should Coney report for its year ending December 31 , 2017 ?

B. Given the account listed, what adjustments might Coney make at year-end that could result in additional revenue?