A review of the ledger of Carla Vista Co. at December 31, 2022, produces these data pertaining to the preparation of annual adjusting entries.

1.		Prepaid Insurance $22,111. The company has separate insurance policies on its buildings and its motor vehicles. Policy B4564 on the building was purchased on July 1, 2021, for $14,070. The policy has a term of 3 years. Policy A2958 on the vehicles was purchased on January 1, 2022, for $10,386. This policy has a term of 18 months.
2.		Unearned Rent Revenue $401,440. The company began subleasing office space in its new building on November 1. At December 31, the company had the following rental contracts that are paid in full for the entire term of the lease.

		Term (in months)						Number of Leases
Date					Monthly Rent
Nov. 1		8			$4,680			6
Dec. 1		5			$8,840			4

3.		Notes Payable $46,400. This balance consists of a note for 6 months at an annual interest rate of 7%, dated October 1.
4.		Salaries and Wages Payable $0. There are 8 salaried employees. Salaries are paid every Friday for the current week. 6 employees receive a salary of $630 each per week, and 2 employees earn $745 each per week. Assume December 31 is a Wednesday. Employees do not work weekends. All employees worked the last 3 days of December.

Prepare the adjusting entries at December 31, 2022. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	Insurance expense	enter a debit amount	enter a credit amount
	Prepaid insurance	enter a debit amount	enter a credit amount
2.	Unearned rent revenue	enter a debit amount	enter a credit amount
	Rent revenue	enter a debit amount	enter a credit amount
3.	Interest expense	enter a debit amount	enter a credit amount
	Interest payable	enter a debit amount	enter a credit amount
4.	Salaries and wages expense	enter a debit amount	enter a credit amount
	Salaries and wages payable