A partial trial balance of Teal Corporation is as follows on December 31, 2021 . Additiorialadjusting data: 1. A ntysical count of supplies on hand on December 31, 2021, totaled \$1,200. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2021 . Accrued salaries and wages on December 31, 2021, amounted to $4,000. 3. The interest Receivable account was alsoleft unchanged during 2021. Accrued interest on imvestments amounts to 54,700 on December 31, 2021 4. The unexpired portions of the insurance policies totaled $66,000 as of December 31,2021. 5. $26,400 was received on January 1, 2021, for the rent of a bullding for both 2021 and 2022 . The entire amount was redited torent revenue. 6. Depreciation on equipment for the year was erroneously recorded as $5,200 rather than the correct figure of $52000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation ot 57.200 was not recorded, it was decided that this oversight should be correctod by a prior period adjustment. Assuming that the books have not been closed, what are the adjusting entries necessary at December 31,20217 (Ignore income tax considerations. (Credit occount titles are outomatically indented when amount is entered Do not indent manualix If no entryls required, select "No Entry" for the account titles and enter Ofor the amounts.) 6. 7. Assuming that the books have been closed, what are the adjusting entries necessary at December 31,2021 ? (Ignore 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 account titles and enter O for the amounts.) 6. 7. Pass the necessary adjusting entries for the following taking into account income tax elfects (40s6 tax rate) and assuming that the books have been closed. (Round answers to 0 decimal ploces, eg. 5,275. Credit occount titles are automaticaliy indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) 1. Depreciation on equipment for the year was erroneously recorded as $5.200 rather than the correct figure or $52.000. 2. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,200 was not recorded, It was decided that this oversight should be corrected by a prior period adjustment