Current Attempt in Progress A partial trial balance of Flint Corporation is as follows on December 31, 2021. 1. Aphysical 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 Recelvable account was also left unchanged during 2021. Accrued interest on investments arnounts to $3.900 on Decenber 31.2021. 4. The unexpired portions of the insurance policies totaled $64,500 as of December 31,2021. 5. $27,900 was received on Januacy 1.2021 for the rent of a building for both 2021 and 2022 . The entire amount was credited to rent reverue. 6. Depreciotion on equipment for the yeac was erroneously recorded as 55,200 rother than the correct frgure of $52,000. 7. A further review of cepreciation calculations of prior years revealed tortequipment depreciation ot $6.500 was not recorded, thas decided that this overs sht should be corrected by a prior period adjustment. Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2021? (Ignore inc tax considerations.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry i required, select "No Entry" for the account titles and enter O for the amounts.)