A review of the ledger of Blue Spruce Co. at December 31, 2022, 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 $680, and three employees earn a weekly salary of $600. December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 days of December. (b) Unearned Rent Revenue $49.200: The company had several lease contracts during the year as shown below: Date Term (in months) 12 12 Total Rent per lease $6,560 18,000 Number of leases 3 2 Oct. 1 Dec. 1 (c) Notes Receivable $73,800: This is a 6-month note, dated November 1, 2022 with a 6% interest rate. Prepare the adjusting entries at December 31, 2022. (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 for the amounts.)