A partial trial balance of Vaughn Corporation is as follows on December 31, 2021.

		Dr.		Cr.
Supplies		$2,500
Salaries and wages payable				$1,300
Interest Receivable		5,500
Prepaid Insurance		85,800
Unearned Rent				0
Interest Payable				13,700

Additional adjusting data:

1.		A physical 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 $4,100.
3.		The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,200 on December 31, 2021.
4.		The unexpired portions of the insurance policies totaled $71,300 as of December 31, 2021.
5.		$30,700 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.
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.

a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2021?