*Exercise 22B-19 (Part Level Submission) A partial trial balance of Pronghorn Corporation is as follows on December 31, 2018. Cr Supplies Salaries and wages payable Interest Receivable Prepaid Insurance Unearned Rent Interest Payable $2,900 $1,500 5,400 97,100 16,500 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 $4,300 3. The Interest Receivable account was also left unchanged during 2018. Accrued interest on investments amounts to $4,400 on December 31, 2018. 4. The unexpired portions of the insurance policies totaled $66,000 as of December 31, 2018. 5. $28,200 was received on January 1, 2018, for the rent of a building for both 2018 and 2019. 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