A review of the ledger of Grouper Co. at December 31, 2022, produces the following tiafa 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 $780, and three employees earn a weekly salary of \$700. December 31 is a Tuesday. Employees do not work weeloends. All employees worked the last 2 days of December. (b) Unearned Rent Revenue \$55,200: The compary had several lease contracts during the year as showm belowr. (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. (Creffit account thlles ore outomatically indented when the amount is entured Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts)