A review of the ledger of a company at December 31, 2025, produces the following data pertaining to the preparation of annual
adjusting entries:

(a) Salaries and Wages Payable, $0: Salaries are paid every Friday for the current week. Five employees receive a weekly salary of
$920, and three employees earn a weekly salary of $840. December 31 is a Tuesday. Employees do not work weekends. All employees
worked the last 2 days of December.

(b) Unearned Rent Revenue, $61,440: The company had several lease contracts during the year as shown below:

date oct 1 term in months 12 total rent per lease $8480 number of leases 3
date oct 1 term in months 12 total rent per lease $18000 number of leases 2 (c) Notes Receivable, $95,400: This is a 6-month note, dated November 1, 2025, with a 6% interest rate. Prepare the adjusting entries at December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically 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.)