A partial trial balance of Cheyenne Corporation is as follows on December 31, 2026. Dr. Cr. Supplies $2,600 Salaries and wages payable $1,300 Interest receivable 5,000 Prepaid insurance 89,600 Unearned rent revenue -0- Interest payable 14,900 Additional adjusting data: 1. A physical count of supplies on hand on December 31, 2026, totaled $1,000. 2. 3. Through oversight, the Salaries and Wages Payable account was not changed during 2026. Accrued salaries and wages on December 31, 2026, amounted to $4,700. The Interest Receivable account was also left unchanged during 2026. Accrued interest on investments amounts to $4,200 on December 31, 2026. 4. The unexpired portions of the insurance policies totaled $70,800 as of December 31, 2026. 5. $25,800 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.