A partial trial balance of Larkspur Corporation is as follows on December 31, 2021.

		Dr.		Cr.
Supplies		$2,500
Salaries and wages payable				$1,500
Interest Receivable		5,100
Prepaid Insurance		95,100
Unearned Rent				0
Interest Payable				15,400

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 $4,300.
3.		The Interest Receivable account was also left unchanged during 2021. Accrued interest on investments amounts to $4,100 on December 31, 2021.
4.		The unexpired portions of the insurance policies totaled $70,900 as of December 31, 2021.
5.		$28,600 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 $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 $7,600 was not recorded. It was decided that this oversight should be corrected by a prior period adjustment.

there is 7 entries to be done. thank you