Current Attempt in Progress A partial trial balance of Flint Corporation is as follows on December 31, 2021. Additional adjusting data: 1. A physical count of supplies on hand on December 31.2021 , totaled $1,200. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2021 . Accrued salaries and wages on December 31, 2021, amounted to $4,700. 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 $64,500 as of December 31,2021 . 5. $27,900 was received on January 1,2021 , for the rent of a bulding for both 2021 and 2022 . The entire amount was credited to rent revenue, 6. Depreciation on equipment for the year was erroneously recorded as $5,200 rather than the correct figure of $2,000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,500 was not recorded. It was decided that this oversight should be corrected by a prior period adjustinent. tax considerations.) (Credit occount titles ore outomatically indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2021? (Ignore income tax considerations.) (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.) Question 10 of 11 3.43/9i 4. Depreciation Expense Accumulated Depreciation-Buildingss 5. Interest Expense 6. 7