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

1. The Unearned Revenue account showed a balance of $63,000, 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:

   EI* Premium	Income Taxes*	CPP*	Total Deductions	Net Payable	Office Salaries	Sales Salaries
   90.41**	1,300.00	193.98**	1,584.39	2,915.61	2,600.00	1,900.00

   *These values are based on assumed payroll deductions. **The employer's portions of EI and CPP are 1.4 times and 1 times the employees' portion, respectively.
3. The November utility bill in the amount of $2,260 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.)

Analysis Component: If the above entries are not recorded on November 30, 2020, what is the effect on the income statement and the balance sheet? (Enter all value as positive values. Round intermediate and the final answers to 2 decimal places. Select "No effect" in case of no effect on Income statement and Balance sheet.)

View transaction list Journal entry worksheet Record the earned portion of unearned revenue. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2020 Record entry Clear entry View general journal Journal entry worksheet 1 23 4 > Record the accrued payroll amounts. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2020 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the employer's portion of El and CPP. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2020 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the accrued utilities for November. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2020 Record entry Clear entry View general journal Effect Amount Description The income statement would be On the balance sheet, liabilities would be On the balance sheet, equity would be On the balance sheet, assets would be