A review of the ledger of Grouper CD. at December 31, 2022, produces the following data pertaining to the preparation of annual adjustingentries: (a) Salaries and Wages Payable 50 : Salaries are paid every Friday for the current week. Five employees receive a weekly salary of $780 and three employees eam 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 \$55,200: The company had several lease contracts during the year as shown below: (c) Notes Receivable $82,800 : This is a 6-month note, dated November 1,2022 , with a 6% interest rate. Prepare the adjusting entries at December 31, 2022. (Ondit account titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No entry" for the occount tidtes and enter 0 for the amounts.)