Additional adjusting data: 1. A physical count of supplies on hand on December 31,2021 , totaled $1,000. 2. Through oversight, the Salocies and Wages Pyable account was not changed during 2021. Accrued salaries and wages on December 31,2021 , amounted to $4,900. 3. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $3,900 on December 31,2021. 4. The unexpired portions of the insurance policies totaled $60,500 as of December 31,2021. 5. $26,600 was received on January 1, 2021, for the rent of a boilding for both 2021 and 2022 . The entire amount was credited to rent revenue. 6. Depreciation on equipment for the year was erroneously recorded as $5,500 rather than the correct figure of $55,000. 5. \$26,600 was received on January 1,2021, for the rent of a buliding for both 2021 and 2022. The entire amount was credited to rent revenue. 6. Depreciation on equipment for the year was erroncously recorded as $5,500 rather than the correct figure of $55,000, 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,600 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. (a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31. 2021? (Ignore income taxconsiderations.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter 0 for the amounts.) 4. 5. 6. 7. eTextbook and Media List of Accounts Sive for Later Attempts: 0 of 3 used Submit