A partial trial balance of Sandhill Corporation is as follows on December 31, 2026. Dr. Cr. Supplies $2,900 Salaries and wages payable $1,500 Interest receivable 5,400 Prepaid insurance 97,100 Unearned rent revenue -0- Interest payable 16,500 Additional adjusting data: 1. A physical count of supplies on hand on December 31, 2026, totaled $1,200. 2. 3. Through oversight, the Salaries and Wages Payable account was not changed during 2026. Accrued salaries and wages on December 31, 2026, amounted to $4,300. The Interest Receivable account was also left unchanged during 2026. Accrued interest on investments amounts to $4,400 on December 31, 2026. 4. The unexpired portions of the insurance policies totaled $66,000 as of December 31, 2026. 5. 6. 7. $28,200 was received on January 1, 2026, for the rent of a building for both 2026 and 2027. The entire amount was credited to Rent Revenue. Depreciation on equipment for the year was erroneously recorded as $5,200 rather than the correct figure of $52,000. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,400 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7