A partial trial balance of Lindy Corporation at December 31, 2020, follows:

		Dr.		Cr.
Supplies		$9,400
Salaries and wages payable				$6,000
Interest receivable		2,610
Prepaid insurance		109,000
Unearned rent revenue				-0-
Interest payable				16,100

Additional adjusting data:

1.		A physical count of supplies on hand on December 31, 2020, totalled $4,000. Through an oversight, the Salaries and Wages Payable account was not changed during 2020. Accrued salaries and wages on December 31, 2020, amounted to $8,300.
2.		The Interest Receivable account was also left unchanged during 2020. Accrued interest on investments amounted to $2,000 on December 31, 2020.
3.		The unexpired portions of the insurance policies totalled $42,800 as at December 31, 2020.
4.		A cheque for $82,000 was received on January 1, 2020, for the rent of a building for both 2020 and 2021. The entire amount was credited to Rent Revenue.
5.		Depreciation on equipment for the year was recorded in error as $4,990 rather than the correct figure of $49,900.
6.		A further review of prior years depreciation calculations revealed that depreciation on equipment of $19,300 had not been recorded. It was decided that this oversight should be corrected by adjusting prior years income.