A partial trial balance of Dickinson Ltd. is as follows on December 31, 2021.

	Dr.	Cr.
Supplies	$ 2,500
Salaries and wages payable		$ 1,500
Interest receivable	5,100
Prepaid insurance	40,000
Unearned rent		0
Accrued interest payable		15,000

Additional information:

1. Through oversight, the Salaries and Wages Payable account was not record accordingly during 2021. Actual amount of accrued salaries and wages on December 31, 2021, amounted to $4,400.

2. Insurance for one-year period was unintentionally charged to 2021 insurance expense. The company purchased the insurance on April 1, 2021.

3. $36,000 was received on January 1, 2021, for the rent of a building for both 2021 and 2021. The entire amount was credited to rental income.

4. Depreciation for the year on equipment was erroneously recorded as $36,000 rather than the correct figure of $3,600.

5. A further review of depreciation calculations of prior years (i.e., 2018 and 2019) revealed that depreciation of $7,200 was not recorded. It was decided that this oversight 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, 2021? (Ignore income tax considerations.) Please show incorrect , correct and correcting entries.