A partial trial balance of Dickinson Ltd. is as follows on December 31, 2020, Dr. Cr. Supplies $ 2,500 Salaries and wages payable $ 1.500 Interest receivable 5,100 Prepaid insurance 40,000 Unearned rent Accrued interest payable 15,000 Additional information Through oversight, the Salanes and Wages Payable account was not record accordingly during 2020. Actual amount of accrued salanes and wages on Decem 2020. amounted to 54,400 The Interest Receivable account was also left unchanged dunng 2020 Accrued interest on investments amounts to 54.350 on December 31, 2020 Insurance for one-year period was unintentionally charged to 2020 insurance expense. The company purchased the resurance on Apel 1. 2020 576.000 was received on January 1 2020. for the rent of a building for both 2020 and 2021. The entire amount was credited to rental income 5. Depreciation for the year an equipment was erroneously recorded as $36,000 rather than the correct figure of $3,600 6. A further review of depreciation calculations of prior years ie, 2018 and 2019) revealed that depreciation of 57200 was not recorded it was decided that this mesht should be corrected by a prior period adjustment REQUIRED: Assuming that the books have not been closed, what are the correcting entries necessary at December 31, 2020? Ugnore income tax considerations.)