Designer Architects had the following additional information at its November 30, 2020, year-end. 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 IT Premium 230,41" Income Taxes 1,440.00 cpp 333.98 Total Deductions 2.004.39 Net Payable 5,295.61 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.)