Designer Architects had the following additional information at its November 30, 2020, year-end:

1. The Unearned Revenue account showed a balance of $82,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020.
2. The payroll register showed the following unpaid amounts as at November 30:
3. EI*
4. PremiumIncome
5. Taxes*CPP*Total
6. DeductionsNet
7. PayableOffice
8. SalariesSales
9. Salaries280.41**1,490.00383.98**2,154.396,145.614,500.003,800.00
10. *These values are based on assumed payroll deductions.
11. **The employer's portions of EI and CPP are 1.4 times and 1 times the employees' portion, respectively.
13. The November utility bill in the amount of $4,160 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.)