A partial trial balance of ABC Corp. is as follows on December $31,2021$

Dr$.$ Cr$.$

Supplies expense $ $35,000$

Accrued salaries and wages $ $7,500$

Interest receivable on investments $650$

Insurance expense $156,000$

Prepaid rent $36,000$

Accrued interest payable $65,000$

Additional adjusting data:

$1.$ A physical count of supplies on hand on December $31,2021,$ totaled $$6,500.$

$2.$ Through oversight, the sales salaries of $$4,000$ were not accrued as of December $31,2021.$

$3.$ The Interest Receivable on Investments account was left unchanged during $20.$ Accrued interest on investments

amounts to $$2,800$ on December $31,2021.$

$4.$ The unexpired portions of the insurance policies totaled $$42,000$ as of December $31,2021.$

$5.$ $$36,000$ was paid on January $1,2021$ for the rent of a building through the end of $2022.$

$6.$ Depreciation for the year was erroneously recorded as $$75,000$ rather than the correct figure of $$7,000.$

$7.$ A further review of depreciation calculations of prior years revealed that depreciation was overstated by $$45,000.$

It was decided that this oversight should be corrected by a prior period adjustment.

Instructions:

Assuming that the books have not been closed, what are the adjusting entries necessary at December $31,2021?($Ignore income

tax considerations.