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Designer Architects had the following additional information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $82,000, which represented

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

a. 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.

b. The payroll register showed the following unpaid amounts as at November 30:

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