5 (+) 66,796 P3-5B On November 1, 2012, the account balances of Robinson Equipment Repair were as follows Debits No. Credits 101 Cash 112 Accounts Receivable 4,250 201 Accounts Payable 126 Supplies 153 Equipment $2,400 154 Accumulated Depreciation-Equipment $ 2,000 1,800 209 Unearned Service Revenue, 12,000 212 Salaries and Wages Payabia 301 Owner's Capital 1,200 13,950 $20,450 During November, the follewing summary transactions were completed. Nov 8 Paid $1,700 for salaries due employees of which $700 is for October salaries 10 Received $3,420 eash from customers on account 12 Received $3,100 cash for services performed in November 15 Purchased equipment on account $2.000 17 Purchased supplies on account $700 20 Paid creditors on account $2,700. 22 Paid November rent $400 25 Paid salaries $1,700 27 Performed services on account and billed customers for services provided $1,900 29 Received $600 from customers for future service Adjustment data consist of I. Supplies on hand $1,400. 2. Accrued salaries payable $350 3. Depreciation for the month is $200. 4. Unearned service revenue of $1,250 is earned Instructions (a) Enter the November 1 balances in the ledger accounts (b) Journalize the November transactions (c) Post to the ledger accounts Use J1 for the posting reference. Use the following additional ac- counts: No 407 Service Revenue, No 615 Depreciation Expense, No 631 Supplies Expense No 726 Salaries and Wages Expense, and No 729 Rent Expense (d) Prepare a trial balance at November 30 (e) Journalize and post adjusting entries (0 Prepare an adjusted trial balance (D) Prepare an income statement and an owner's equity statement for November and a balance sheet at November 30