Need help with parts C and D (below).

Part C

Part D

Exercise 22-19 A partial trial balance of Pearl Corporation is as follows on December 31, 2018. Cr. $2,800 Supplies Salaries and wages payable $1,400 Interest Receivable 5,100 Prepaid Insurance 89,200 Unearned Rent Interest payable 15800 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 mounted to $4,800 3. The Interest Receivable account was also left unchanged during 2018. Accrued interest on investments amounts to $4,600 on December 31, 2018. 4. The unexpired portions of the insurance policies totaled $61,200 as of December 31, 2018. 5. $29,100 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 $5r100 rather than the correct figure of $51,000. 7. A further review of depreciation calculations of prior years revealed that equipment depreciation o $6,800 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment