A review of the ledger of Blossom Company at December 31, 2025, produces the following data pertaining to the preparation of annual adjusting entries. 1. Salaries and Wages Payable $0. There are eight employees. Salaries and wages are paid every Friday for the current week. Five employees receive $770 each per week, and three employees earn $460 each per week. December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 days of December. 2. Unearned Rent Revenue $347,400. The company began subleasing office space in its new building on November 1 . Each tenant is required to make a $5,660 security deposit that is not refundable until occupancy is terminated. At December 31 , the company had the following rental contracts that are paid in full for the entire term of the lease. A review of the ledger of Blossom Company at December 31, 2025, produces the following data pertaining to the preparation of annual adjusting entries. 1. Salaries and Wages Payable $0. There are eight employees. Salaries and wages are paid every Friday for the current week. Five employees receive $770 each per week, and three employees earn $460 each per week. December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 days of December. 2. Unearned Rent Revenue $347,400. The company began subleasing office space in its new building on November 1 . Each tenant is required to make a $5,660 security deposit that is not refundable until occupancy is terminated. At December 31 , the company had the following rental contracts that are paid in full for the entire term of the lease