A partial trial balance of Windsor Corporation is as follows on December 31,2021. Additional adjusting data: 1. A physical count of supplies on hand on December 31,2021 , totaled $1,100. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2021. Accrued salaries and wages on December 31,2021 , amounted to $4,300. 3. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,800 on December 31,2021. 4. The unexpired portions of the insurance policies totaled $60,200 as of December 31,2021. 5. $26,000 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 $4,600 rather than the correct figure of $46,000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $6,900 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. 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 a mount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)