A partial trial balance of Blue Corporation is as follows on December $31,2026.$

$\backslash$table$[[,$Dr$.,,$Cr$.],[$Supplies$,$$$2,500,,],[$Salaries and wages payable,,$$1,500,],[$Interest receivable,$5,400,,],[$Prepaid insurance,$90,600,,],[$Unearned rent revenue,,$-0-,],[$Interest payable,,$13,900,],[,,,]]$

Additional adjusting data:

A physical count of supplies on hand on December $31,2026,$ totaled $$1,000.$

Through oversight, the Salaries and Wages Payable account was not changed during $2026.$ Accrued salaries and wages on December $31,2026,$ amounted to $$4,000.$

The interest Receivable account was also left unchanged during $2026.$ Accrued interest on investments amounts to $$4,800$ on December $31,2026.$

The unexpired portions of the insurance policies totaled $$59,200$ as of December $31,2026,$

$$29,500$ was received on January $1,2026,$ for the rent of a building for both $2026$ and $2027.$ The entire amount was credited to Rent Revenue.

Depreciation on equipment for the year was erroneously recorded as $$5,200$ rather than the correct figure of $$52,000.$

A further review of depreciation calculations of prior years revealed that equipment depreciation of $$7,900$ was not recorded. 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 $31,2026?($Ignore income tax considerations.$)($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and eniter O for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$5.$

$$

$$

$5.$

$$

$$

$$

$$

$$

$6.$

$$

$7.$