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, $$0$: Salaries are paid every Friday for the current week. Five employees receive a weekly salary of $$800,$ and three employees earn a weekly salary of $$700.$ December $31$ is a Tuesday. Employees do not work weekends. All employees worked the last $2$ days of December. $($b$)$ Unearned Rent Revenue, $$60,000$: The company had several lease contracts during the year as shown below: Total Rent Term per Number of Date $($in months$)$ lease leases Oct. $112$ $ $8,0003$ Dec. $11218,0002($c$)$ Notes Receivable, $$90,000$: This is a $6-$month note, dated November $1,2025,$ with a $6\%$ interest rate. Instructions: Prepare the adjusting entries at December $31,2025.$ Show all computations.