A partial trial balance of Sunland Corporation at December 31,2023 , follows: Additional adjusting data: 1. A physical count of supplies on hand on December 31,2023 , totalled $4,000. Through an oversight, the Salaries and Wages Payable account was not changed during 2023. Accrued salaries and wages on December 31, 2023, amounted to $7,800. 2. The Interest Receivable account was also left unchanged during 2023. Accrued interest on investments amounted to $2,000 on December 31, 2023. 3. The unexpired portions of the insurance policies totalled $44,600 as at December 31, 2023. 4. A cheque for $75,500 was received on January 1,2023, for the rent of a building for both 2023 and 2024. The entire amount was credited to Rent Revenue. 5. Depreciation on equipment for the year was recorded in error as $4,920 rather than the correct figure of $49,200. 6. A further review of prior years' depreciation calculations revealed that depreciation on equipment of $20,600 had not been recorded. It was decided that this oversight should be corrected by adjusting prior years' income. Assume that Sunland applies IFRS. (a) Assuming that the books have not been closed, what adjusting entries are necessary at December 31, 2023? Ignore income tax considerations. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do