A partial trial balance of Novak Corporation is as follows on December 31, 2021.

	Dr.	Cr.
Supplies	$2,500
Salaries and wages payable		$1,500
Interest Receivable	5,500
Prepaid Insurance	89,600
Unearned Rent		0
Interest Payable		16,000

Additional adjusting data:

1. A physical count of supplies on hand on December 31, 2021, totaled $1,000.

2. Through oversight, the Salaries and Wages Payable account was not changed during 2021. Accrued salaries and wages on December 31, 2021, amounted to $4,700.

3. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,200 on December 31, 2021.

4. The unexpired portions of the insurance policies totaled $70,800 as of December 31, 2021.

5. $25,800 was received on January 1, 2021, for the rent of a building for both 2021 and 2022. The entire amount was credited to rent revenue.

6. Depreciation on equipment for the year was erroneously recorded as $4,500 rather than the correct figure of $45,000.

7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,400 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment.

Assuming that the books HAVE been closed, what are the adjusting entries necessary at December 31, 2021? (Ignore income tax considerations.)