On October 1, Goodwell Company rented warehouse space to a tenant for $3,900 per month and received $19,500 for five months rent in advance on that date, with the lease beginning immediately. The cash receipt was credited to the Unearned Rent account The company's annual accounting period ends on December 31. The Unearned Rent account balance at the end of December, after adjustment, should be: A company pays its employees $1,900 each Friday, which amounts to $380 per day for the five-day workweek that begins on Monday. If the monthly accounting period ends on Thursday and the employees worked through Thursday, the amount of salaries earned but unpaid at the end of the accounting period is