A partial trial balance of Headland Corporation is as follows on December 31, 2026. Additional adjusting data: 1. A physical count of supplies on hand on December 31,2026 , totaled $1,200. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2026. Accrued salaries and wages on December 31, 2026, amounted to \$4,800. 3. The Interest Receivable account was also left unchanged during 2026. Accrued interest on investments amounts to $4,600 on December 31,2026 . 4. The unexpired portions of the insurance policies totaled $61,200 as of December 31,2026. 5. $29,100 was recelved on January 1, 2026, for the rent of a building for both 2026 and 2027 . The entire amount was credited to Rent Revenue. 6. Depreciation on equipment for the year was erroneously recorded as $5,100 rather than the correct figure of $51,000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,800 was not recorded. It was decided that this oversight should be corrected by a p period adjustment. Assuming that the books have not 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 enter O for the amounts. List all debit entries before credit entries.) Assuming that the books have been closed, what are the adjusting entries necessary at December 31,2026 ? (Ignore income tax or the amounts. List all debit entries before credit entries.) 4. Dupreciution on equigment kor the pear wat dvonesuly reconded a 55 s. 2