a. The Unearned Revenue account showed a balance of $77,000, 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 230.41** Income Taxes 1,440.80 Total Deductions 2,884.39 CPP* 333.98** Net Payable 5,295.61 .24 Office Salaries 4,000.00 Sales Salaries 3,300.00 *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 $3,660 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.)