Question 3 View Policies Current Attempt in Progress A partial trial balance of Blossom Corporation is as follows on December 31, 2021. Cr. Dr. $2,400 Supplies Salaries and wages payable $1,400 Interest Receivable 5,000 93,000 Prepaid Insurance Unearned Rent Interest Payable 13,500 Additional adjusting data: 1. A physical count of supplies on hand on December 31, 2021, totaled $1.000. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2021. Accrued salaries and wages on December 31, 2021, amounted to $4,100 3. The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,300 on December 31, 2021 The unexpired portions of the insurance policies totaled $62,600 as of December 31, 2021 4. 5. $30,200 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 54.900 rather than the correct figure of $49.000 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,600 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment 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 for the amounts) Pass the necessary adjusting entries for the following taking into account income tax effects (40% tax rate) and assuming that the books have been closed. (Round answers to o decimal places, e.g. 5,275. 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 O for the amounts.) 1. Depreciation on equipment for the year was erroneously recorded as $4,900 ratl 2. A further review of depreciation calculations of prior years revealed that equipm No. Account Titles and Explanation Debit e Textbook and Media List of Accounts 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 for the amounts.) No. Account Titles and Explanation e Textbook and Media List of Accounts 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 Ofor the amounts.) Ne Account thes and Explanation Debit eTextbook Mid Media List of Accounts