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

Dr. Cr. Supplies $2,148 Salaries and Wages Payable $1,140

Interest Receivable 5,146 

Prepaid Insurance 92,430

Unearned Rent 0 Interest Payable 15,200

a) The physical count of supplies on hand on December 31, 2012, totaled $1,446.

b. Via oversight, the Salaries and Wages Payable account was not altered during 2012. Accrued salaries and wages on December 31, 2012, amounted to $4,862.

c. The Interest Receivable account was as well left unchanged all through 2012. Accrued interest on investments amounts to $4,124 on December 31, 2012.

d. The unexpired parts of the insurance policies totaled $63,600 as of December 31, 2012.

e. $29,580 was received on January 1, 2012, for the rent of building for both 2012 and 2013. The whole amount was credited to Rent Revenue.

f. Depreciation for equipment for the year was erroneously recorded as $5,380 instead of the accurate figure of $53,800.

g. A further review of depreciation computations of previous years revealed that depreciation of $7,426 was not recorded. This was decided that this oversight must be corrected by a preceding period adjustment.