A partial trial balance of Sarasota Corporation is as follows on December 31, 2018. Dr. Cr. Supplies $2,500 Salaries and wages payable $1,300 Interest Receivable 5,500 Prepaid Insurance 85,800 Unearned Rent Interest Payable 13,700 Additional adjusting data: 1. Aplysical 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 salaries and wages on December 31, 2018, amounted to $1,100. 3. The Interest Receivable account was also left unchanged during 2018. Accrued interest on investments amounts to $4200 on December 31, 2018 4. The unexpired portions of the insurance policies totaled $71,300 as of December 31, 2018 5. $30,700 was received 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 year was erroneously recorded as $5,200 rather than the correct figure of $52.000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7.100 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment Assuming that the books have not been dosed, what are the adjusting entries necessary at December 31, 2018? ignore income tax considerations.) (Credit account ttles are outomatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) No. Account Titles and Explanation Debit Credit Assuming that the books have been done what are the adjusting entries necessary at December 31, 2018? laore income tax > considerations) Credit occounties are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the accounts and enter for the amounts) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2018? Oignore income tax considerations.) (Credit account titles are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the accounties and enter for the amounts) No. Account Titles and Explanation Debit Credit Pass the necessary adjusting entries for the following taking into account income tax effects (40% tax rate) and assuming that the books have been closed. (Round answers to decimal places, . 5,275. Credit account titles are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) 1. Depreciation on equipment for the year was erroneously recorded as $5,200 rather than the correct figure of $52,000. 2. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7.100 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment No. Account Titles and Explanation Debit Credit