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A partial trial balance of Bridgeport Corporation is as follows on December 31, 2018. Dr Supplies Salaries and wages payable Interest Receivable Prepaid Insurance Unearned Rent Interest Payable $2,900 $1,500 5,500 92,800 16,200 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 $4,500. 3. The Interest Receivable account was also left unchanged during 2018. Accrued interest on investments amounts to $4,300 on December 31, 2018 4. The unexpired portions of the insurance policies totaled $69,500 as of December 31, 2018. 5 $29,600 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 $5,400 rather than the correct figure of $54,000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,300 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment