Supplies Salaries and wages payable Interest Receivable Prepaid Insurance Unearned Rent Interest Payable $2,800 $1,400 4,900 94,700 13,800 Additional adjusting data 1. A physical count of supplies on hand on December 31, 2018, totaled $1,100. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2018. Accrued salaries and wages on December 31, 2018, amounted to $4,000. 3. The Interest Recelvable 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 $63,600 as of December 31, 2018. 5. $29,400 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 $4,900 rather than the correct figure of $49,000 7. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,900 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment. Y (c) Pass the necessary adjusting entries for the following taking into account income tax effects 40% tax rate) and assuming that the books have been dosed Rounds nees to 0 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 rather than the correct figure of $49,000. 2. A further review of depreciation calculations of prior years revealed that equipment depreciation of $7,900 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment