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A partial trial balance of Concord Corporation is as follows on December $31,2026.$

$\backslash$table$[[$Supplies$,$Dr$.,$Cr$.,],[$Salaries and wages payable,,$$1,500,],[$Interest receivable,$$2,500,,],[$Prepaid insurance,$5,100,,],[$Unearned rent revenue,,$15,100,],[$Interest payable,,$15,400,]]$

Additional adjusting data:

A physical count of supplies on hand on December $31,2026,$ totaled $$1,000.$

Through oversight, the Salaries and Wages Payable account was not changed during $2026.$ Accrued salaries and wages on December $31,2026,$ amounted to $$4,300.$

The Interest Receivable account was also left unchanged during $2026.$ Accrued interest on investments amounts to $$4,100$ on December $31,2026.$

The unexpired portions of the insurance policies totaled $$70,900$ as of December $31,2026.$

$$28,600$ was received on January $1,2026,$ for the rent of a building for both $2026$ and $2027.$ The entire amount was credited to Rent Revenue.

Depreciation on equipment for the year was erroneously recorded as $$5,200$ rather than the correct figure of $$52,000.$

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.

$($a$)$

Assuming that the books have not been closed, what are the adjusting entries nec December $31,2026?($Ignore income tax considerations.$)($Credit account titles are a indented when the 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. List all debit entries before credit entries.$)$

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