A partial trial balance of Sweet Corporation is as follows on December 31, 2021. Supplies Salaries and wages payable Interest Receivable Prepaid Insurance Unearned Rent Interest Payable Additional adjusting data: Dr. Cr. $2,900 $1,500 5,500 92,800 0 16,200 1. A physical count of supplies on hand on December 31, 2021, totaled $1,200. 2. 3. 4. 5. 6. 7. Through oversight, the Salaries and Wages Payable account was not changed during 2021. Accrued salaries and wages on December 31, 2021, amounted to $4,500. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,300 on December 31, 2021. The unexpired portions of the insurance policies totaled $69,500 as of December 31, 2021. $29,600 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. Depreciation on equipment for the year was erroneously recorded as $5,400 rather than the correct figure of $54,000. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,300 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment.