वर्ष के अंत में किए जाने वाले समायोजनों के संबंध में निम्नलिखित वाक्य को पूरा करें: वित्तीय वर्ष के लिए शुद्ध लाभ, किराया उपार्जन (rent accrual) समायोजन द्वारा _________ होगा, और पूर्वदत्त बीमा (insurance prepayment) समायोजन द्वारा _________ होगा।

Elena prepared draft accounts for the year ended 31 October 20X5. Rent of $21,000 was paid and recorded on 12 July 20X4 for the period 1 July 20X4 to 30 June 20X5. The annual rent for the next period starting 1 July 20X5 increased to $24,000, which has not yet been invoiced or paid. Property insurance of $12,000 was paid and recorded on 1 September 20X5 for the full year to 31 August 20X6. What is the net effect on profit in the draft accounts of adjusting for these accruals and prepayments?

For the financial year ended 30 April 20X5, an insurance premium of $18,000 was paid on 31 December 20X4 covering 12 months. Concurrently, unrecorded legal fees of $6,000 are due to be paid. What is the net effect of adjusting for both the insurance prepayment and the legal fees accrual upon the profit for the year?