A partial trial balance of Julie Hartsack Corporation is as follows on December 31, 2015. Dr. Cr.

Supplies $2,215dr

Salaries and wages payable $1,626cr

Interest Receivable 5,480dr

Prepaid Insurance 88,730dr

Unearned Rent 0cr

Interest Payable 17,330cr

1. A physical count of supplies on hand on December 31, 2015, totaled $1,214. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2015. Accrued salaries and wages on December 31, 2015, amounted to $4,525. 3. The Interest Receivable account was also left unchanged during 2015. Accrued interest on investments amounts to $4,459 on December 31, 2015. 4. The unexpired portions of the insurance policies totaled $62,010 as of December 31, 2015. 5. $22,650 was received on January 1, 2015, for the rent of a building for both 2015 and 2016. The entire amount was credited to rent revenue. 6. Depreciation on equipment for the year was erroneously recorded as $5,010 rather than the correct figure of $50,100. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,302 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. (a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2015? (Ignore income tax considerations.)