An Accounting changes and Error Analysis question.

A partial trial balance of Dickinson Ltd. is as follows on December 31, 2020 Dr. Supplies $2.500 Salaries and wages payable $ 1.500 Interest receivable 5.100 Prepaid insurance 10,000 nearned rent -0- Accrued interest payable 15,000 Additional information 1. Through oversight, the Salaries and Wages Payable account was not record accordingly during 2020. Actual amount of accrued salaries and wages on December 31. 2020, amounted to $4,400 2 The Interest Receivable account was also left unchanged tuning 2020. Accrand interest on investments amounts to $4,350 on December 31, 2020 3. Insurance for one-year period was unintentionally charged to 2020 insurance expense. The company purchased the insurance on April 1, 2020, 4 $36,000 was received on January 1, 2020, for the rest of a building for both 2020 and 2021. The entire amount was credited to rental income. 5. Depreciation for the year on equipment was erroneously recorded as $36.000 rather than the correct figure of $3,600 6. A further review of depreciation calculations of prior years (ie, 2018 and 2019) revealed that depreciation of $7,200 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment REQUIRED Assuming that the books have not been closed, what are the correcting entries necessary at December 31, 2020? (ignore income tax considerations