Current Attempt in Progress A partial trial balance of Flint Corporntion is as foliows on December 31.2021. Additional adjustingdata: 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 intecest 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 buliding for both 2021 and 2022 . The entire amount was credited torent revenue. 6. Depeciationonequipment for the year was erronecusly recorded as $5,200 rather than the correct figure of $52.000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,500 was not recarded. It was decided that this oversight should be corrected by a prior period adjustment. Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2021? (Ignore income tax considerations.) (Credit occount titles are outomotically indented when amount is entered. Do not Indent manually. If no entry is required, sclect "No Entry" for the account titles and enter O for the amounts.)