Can you answer please?

A partial trial balance of Sweet Corporation is as follows on December 31, 2021. Additional adjusting data: 1. A physical count of supplies on hand on December 31,2021 , totaled $1,000 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 also left unchanged during 2021. Accrued interest on investment5 amounts to $4,800 on December 31,2021. 4. The unexpired portions of the insurance policies totaled $59,200 as of December 31,2021. 5. \$29,500 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 $7,900 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. Assuming that the books have not been closed. What are the adjusting entries necessary at December 31 , 20217 iignore inconse. tax considerations.) (Credit account titler are automotically indented when amount is entered Do not indent manumlil. If no entry is required, select "No Entry" for the ocrount titles and enter O for the amounts] Assuming that the books have been cloved. what are the adjostanc entries nocessary at December 31. 20217 (lanore income tak considerations) (Credit account tieles are automatioaly indented when amount is entered. Do not indmt manually If no enery as required, select "Wo Fntry" for the account tidies and enter ofor the amounts) Pass the nece-sary adjusting entries for the following taking into account income tax effects (40\%s tax rate) and assuming that the books have been closed. (Round anwwers to 0 decimol places, es. 5,275. Credit occount bithes are outomotically indentid when ameurt is entered. Do not indent manuoly, If no entry is required, select "No Entry" for the acoount titles and enter O for the amounte) 1. Depreciation on equipment for the year was erroneously recorded as $5.200 rather than the correct figure of $52.000. 2. A further review of depreciation calculations of prior years revealed that equipment depreciation of 57,900 was not reconded. It was decided that this oversight should be corrected by a prior period adjustment