7 Dints eBook Print Designer Architects had the following additional information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $64,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020. b. The payroll register showed the following unpaid amounts as at November 30: EI* Premium 100.41** Income Taxes* 1,310.00. CPP* 203.98** Total Deductions 1,614.39 Net Payable 3,085.61 Office Salaries 2,700.00 Sales Salaries 2,000.00 *These values are based on assumed payroll deductions. **The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion, respectively. c. The November utility bill in the amount of $2,360 was unpaid and unrecorded at November 30. Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet 1 2 3 4 Record the earned portion of unearned revenue. Journal entry worksheet View transaction list Journal entry worksheet Journal entry worksheet