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 cllent for services beginning on October 15, 2020 b. The payroll register showed the following unpaid amounts as at November 30 ET Income Total Net Office Sales Premium Taxes CPP Deductions Payable Salaries Salaries 100.41** 1,310.ee 203.98 1,614.39 3,885.61 2,700.ee 2, ees.ee *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.)