A review of the ledger of Cullumber Company at December 31, 2022, produces the following data pertaining to the preparation of annual adjusting entries. 1. Prepaid Insurance $9,670. The company has separate insurance policies on its buildings and its motor vehicles. Policy B4564 on the building was purchased on April 1, 2021, for $7,560. The policy has a term of 3 years. Policy A2958 on the vehicles was purchased on January 1, 2022, for $4,000. This policy has a term of 2 years. 2. Unearned Rent Revenue $522,600. The company began subleasing office space in its new building on November 1, 2022. At December 31, the company had the following rental contracts that are paid in full for the entire term of the lease. Date Term (in months) Monthly Number of Rent Leases Nov. 1 9 $4,900 6 Dec. 1 6 $8,600 5 3. Notes Payable $128,000. This balance consists of a note for 9 months at an annual interest rate of 9%, dated November 1. Interest will be paid at note maturity. 4. Salaries and Wages Payable $0. There are nine salaried employees. Salaries are paid every Friday for the current week. Six employees receive a salary of $750 each per week, and three employees earn $600 each per week. Assume December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 days of December. Prepare the adjusting entries at December 31, 2022. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit Dec. 1. Insurance Expense 31 4520 Prepaid Insurance Dec. 2. Unearned Rent Revenue 101800 31 Rent Revenue Dec. 3. Interest Expense 31 Interest Payable Dec. 4. Salaries and Wages Expense 31 Salaries and Wages Payable eTextbook and Media 4520 101800