A review of the ledger of Larkspur, Inc at December 31, 2022, produces the following data pertaining to the preparation of annual adjusting entries. 1. Prepaid Insurance $14,288. The compamy has separate insurance policies on its buildings and its motor vehicles. Policy B4564 on the building was purchased on July 1, 2021, for $9.024. The policy has a term of 3 years. Policy A2958 on the vehicles was purchased on January 1,2022 , for $6,768. This policy has a term of 2 years. 2. Unearned Rent Revenue $403,260. 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 3. Notes Payable $37,600. This balance consists of a note for 6 months at an annual interest rate of 996 , dated November 1. Interest will be paid at note maturity. 4. Salaries and Wages Payable S0. There are 8 salaried emploves. Salaries are pald every Monday for the prior week: 5 employees recelve a salary of $564 each per week, and 3 employees earn $665 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 Deccember 31. 2022. ICredit occount vities are outomatically indented when the amount is entered. Do not indent manually. If no entry b required, select "No Entry" for the occount titles and enter O for the amountx. Round answers to o decimal ploces. ee. 5,125 ) No. Date Account Titles and Explanation Debit Credit 1. Dec 2. Dec 31 3. Dec 4. Dec 31