A partial trial balance of Dickinson Corporation is as follows on December 31, 2010. ____________________________________Dr.__________Cr. Supplies on hand___________________$ 2,500 Accrued salaries and wages_______________________ $ 1,500 Interest Receivable__________________ 5,100 Prepaid insurance___________________ 90,000 Unearned rent ___________________________________ -0- Accrued interest payable __________________________ 15,000 Additional adjusting data: 1. A physical count of supplies on hand on December 31, 2010, totaled $1,100. 2. Through oversight, the Accrued Salaries and Wages account was not changed during 2010. Accrued salaries and wages on December 31, 2010, amounted to $4,400. 3. The Interest Receivable account was also left unchanged during 2010. Accrued interest on investments amounts to $4,350 on December 31, 2010. 4. The unexpired portions of the insurance policies totaled $65,000 as of December 31, 2010. 5. $24,000 was received on January 1, 2010 for the rent of a building for both 2010 and 2011. The entire amount was credited to rental income. 6. Depreciation for the year was erroneously recorded as $5,000 rather than the correct figure of $50,000. 7. A further review of depreciation calculations of prior years revealed that depreciation of $7,200 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. INSTRUCTIONS: Assuming that the books haven't been closed, what are the adjusting entries necessary for each item at Dec. 31, 2010