Using the Table Below, Indicate the Impact of the Following

Using the table below, indicate the impact of the following errors made during the adjusting entry process. Use a "+" for overstatements, a "-" for understatements, and a "0" for no effect. The first one is provided as an example. $$\begin{array} { | l | l | c | c | c | c | c | } \hline & \text { Error } & \text { Revenues } & \text { Expenses } & \text { Assets } & \text { Liabilities } & \text { Equity } \\\hline \text { Ex } & \text { Did not record depreciation for this period } & 0 & - & + & 0 & + \\\hline \text { 1. } & \text { Did not record unpaid telephone bill } & & & & & \\\hline \text { 2. } & \begin{array} { l } \text { Did not adjust unearned revenue acoount for revenue } \\\text { earned this period. }\end{array} & & & & & \\\hline \text { 3. } & \text { Did not adjust shop supplies for supplies used this period } & & & & & \\\hline \text { 4. } & \text { Did not accrue employee salaries for this period } & & & & & \\\hline \text { 5. } & \begin{array} { l } \text { Recorded rent expense owed with a debit to insurance } \\\text { expense and a credit to rent payable }\end{array} & & & & & \\\hline\end{array}$$