Exercise 22-19 A partial trial balance of Riverbed Corporation is as follows on December 31, 2018 Cr. Supplies Salaries and wages payable Interest Recelvable Prepaid Irsurance Unearned Rent Interest Payable $2.900 $1,500 5,100 95,700 15,400 Additional adjusting data 1. A physical count of supplies on hand on December 31, 2018, totaled $1.200. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2018. Accrued salaries and wages on December 31, 2018, amounted to s4,400 a. The Interest Receivable account was also left unchanged during 2018. Accrued interest on investments amounts to $4,800 on December 31, 201s. 4. The unexpired portions of the insurance pelicies totaled $68,200 as of December 3. 2018. 5. $27,000 was received on January 1, 2018, for the rent of a building for both 20 6. Depreciation on equioment for the year was erroneously recorded as $4,800 rather than the correct figure of $48,000 18 and 2019. The entire amount was credited to rent revenue. 7. A further review of depreciation calculations of prior years revealled that e quipment deprediation of $7,800 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. Assuming that the books have not been dlosed, what are the adjusting entnes necessary at December 31, 20182 (ignore Do not indent manualy. If no entry is required, select "No Entry for the account titles and enter 0 for the amounts.) income tax considerations.) (Credit account tities are automatically indented when amount is entered. Assuming that the books have been closed, what are the adjusting entries necessary a: December 31, 20:9? (1 not indent manually. If no entry is required, select "No ax considerations.) (Credit account titles are automatically indented when amount is entered. Do Entry for the account titles and enter o for the aniounts.) Pass the meess ary ad ustin g en tner th. follon ng tanng into account ncome tax effects .0% tax ra e) and assuming that the books have been cesed. (Ro ndanswers toute ma s when amount is entered. Do not indent manually, If no entry is required, select No Entry for the account titles and enter o for the 1. Depreciation on equipment for the year was erroneously recorded as $4,800 rathes t 2. A further revien of depreciation calculations of prior years revealad that equipmant depreoation of $7,900 was not recorded. nas decided that this oversight should be corrected by a prior period adjustment