The following data were obtained from an analysis of the accounts of AAA Company as of December $31,2022,$ in preparation of the annual report. The company records current transactions in nominal accounts but does not prepare reversing entries.

Prepaid Insurance has a balance of P$28,200.$ The company has the following policies in force $($see image below$).$

Interest Payable has a balance of P$825.$ The company owes a $10\%,90-$day note for P$450,000$ dated December $1,2022.$ Assume a $360-$day year.

Unearned Subscriptions Revenue has a balance of P$56,250.$ The following subscriptions were collected in the current year. There are no other unexpired subscriptions $($see image below$).$

Salaries Payable has a balance of P$9,750.$ The payroll for the $5-$day work week ending January $3,2023$ totaled P$11,250.$

How much is the Prepaid Insurance at December $31,2022?$How much is the correct amount of Interest Payable at December $31,2022?$How much is the Unearned Subscription Revenue at December $31,2022?$How much is the correct amount of Salaries Payable at December $31,2022?$