D HxH Agency offers a land-based tour around Baguio and Ilocos Region. The company own automobiles and rent its office. Individuals must purchase their slot at least one month in advance. The company adjusts its accounts only once each month. Selected balances appearing in the company's Nov 30 adjusted trial balance appear as follows: Account Title Debit Credit Unexpired rent 540,000 Prepaid insurance 168,000 Automobile 5,040,000 Accumulated depreciation 1,102,500 Unearned travel revenue 85,000 Accrued wages payable 34,500 Other information: 1. Office rent for ten months was prepaid on July 41 2. The prepaid insurance is what remains of a 24-year policy purchased on February 1 this year. 3. The automobiles are being depreciated over an 8-year useful life with no residual value at the end of its useful life. 4. The unearned travel revenue represents slot sold for future travel in Baguio and Ilocos Region for P 3,400 per slot on November 1. During November, 140 of the slots were used. 5. The company's policy is to pay its employees every Saturday since they observed a six days workweek. November 30 fell on a Friday