$($b$)$ Your answer is partially correct. Assuming that the books have been closed, what are the adjusting entries necessary at December $31,2026?($Ignore income tax considerations.$)($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)1.2.3.\backslash (\backslash$square $\backslash )$ Interest Revenue $\backslash (\backslash$square $\backslash )$ Interest Receivable $4.\backslash$begin$\{$tabular$\}\{|$l$|\}\backslash$hline No Entry $\backslash \backslash \backslash$hline No Entry $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}5.\backslash (\backslash$square $\backslash )$ Rent Revenue Unearned Rent Revenue $6.7.\backslash (\backslash$square $\backslash )$ No Entry No Entry $\backslash (\backslash$square $\backslash )$ No Entry No$.$ Account Titles and Explanation $\backslash (\backslash$square $\backslash )$ No Entry $\backslash (\backslash$square $\backslash )$ Salaries and Wages Payable Debit $\backslash (\backslash$square $\backslash )1\backslash (\backslash$square $\backslash )$ No Entry $\backslash (\backslash$square $\backslash )$ Salaries and Wages Expense Credit $\backslash (\backslash$square $\backslash )2600\backslash (\backslash$square $\backslash )0\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )0\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )500\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )\backslash (\backslash$square $\backslash )14500\backslash (\backslash$square $\backslash )0$