A partial trial balance of Pronghorn Corporation is as follows on December 31, 2018 Dr S2,900 Salarics and wages payable Interest Reccivable Prepaid Incurance Lincarned Rent Interest Payable 1,500 5,400 97,100 16,500 Additional adjusting data: 1. A physical count of supplies on hand on December 31, 2018, totaled $1,200 2. Through oversight, the Salaries and Wages Payable account was not changed during 2018. Accrued selaries and woges on Decermber 31, 2018, amounted to $4,300 3 The Interest Receivable account was also left unchanged dunng 2018. Accrued interest on investments amounts to $4,400 on December 31, 2018. 4. The unexpired portions of the insurance policies totaled S66,000 as of December 31, 2018 S. $28,200 was reccived on January 1, 2018, for the rent of a building for both 2018 and 2019. The entire amount was credited to rent revenue 6. Depreciation on equipment for the ycar was erroncously recorded 5,200 rather than the correct figure of $52,000. 7. A further review of dopreciation calculations of prior ycars revealed that equipment deprecotion of $7,400 was not recorded. It was decided that this oversight should be corrected by a prior period djustment. Assuming that the books have not been c osed what are the adjusting entries necessary at December 31, 2010? Ignore income tax considerations required, select "No Entry" for the account titles and enter 0 for the amounts.) (Credit account tit es are utomat caNy in entedwhen amount is entered. Do not indent manual y 1 no entry is No. Account Titles and Explanation Debit Credit 2. 3. 4, 5. 6