The following information relates to the Pharoah Company at the end of $2025.$ The accounting period is the calendar year.

Employees are paid every Friday for the five$-$day week ending on that day. Salaries amount to $$5,900$ per week. The accounting period ends on a Tuesday.

A note for $$3,900$ was received from a customer in a sales transaction on April $1,2025.$ The note matures in one year and bears $8\%$ interest.

On September $1\mathrm{.}2025,$ Pharoah borrowed $$12,100$ cash by signing a note payable due in one year at $9\%$ interest.

Using the information given above, prepare the necessary adjusting entries at December $31,2025.($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$1.$

$2.$

$3.$

Attempts: $0$ of $1$ used