Current Attempt in Progress A partial trial balance of Martinez Corporation is as follows on December 31, 2021. Additional adjusting data: 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 $4,300. 3. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,400 on December 31, 2021. 4. The unexpired portions of the insurance policies totaled $66,000 as of December 31, 2021. 5. $28,200 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 $7,400 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. Your answer is correct. Assuming that the books have not 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 0 for the amounts.) 3. Interest Revenue 1000 Interest Receivable 1000 4. Insurance Expense 31100 Prepaid Insurance +2 31100 5. Rent Revenue 14100 Unearned Rent Revenue +2 14100 6. Depreciation Expense 46800 Accumulated Depreciation-Equipment 46800 7. Retained Earnings 7400 46800 Accumulated Depreciation-Equipment 7400 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 0 for the amounts.) 4. 5. 6. 7