partial trial balance of Dickinson Corporation is as follows on December 31, 2012.

partial trial balance of Dickinson Corporation is as follows on December 31, 2012.Dr. Cr. $1,773 0 16,700 1. A physical count of supplies on hand on December 31, 2012, totaled $1,482. 2. Through oversight, the Salaries and Wages Payable account was not changed during 2012. Accrued salaries and wages on December 31, 2012, amounted to $4,806. 3. The Interest Receivable account was also left unchanged during 2012. Accrued interest on investments amounts to $4,342 on December 31, 2012. 4. The unexpired portions of the insurance policies totaled $62,490 as of December 31, 2012. 5. $25,790 was received on January 1, 2012, for the rent of a building for both 2012 and 2013. The entire amount was credited to Rent Revenue. 6. Depreciation for equipment for the year was erroneously recorded as $5,192 rather than the correct figure of $51,920. 7. A further review of depreciation calculations of prior years revealed that depreciation of $7,406 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 necessary at December 31, 2012? (Ignore income tax considerations.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. (b) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2012? (Ignore income tax considerations.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7.

Partial trial balance of Dickinson Corporation is as follows on December 31, 2012.SuppliesSalaries and Wages PayableInterest ReceivablePrepaid InsuranceUnearned RentInterest Payable Dr….

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