Designer Architects had the following additional Information at its November $30,2023,$ year$-$end;a$.$ The Unearned Revenue account showed a balance of $$65,000,$ which represented four months of services paid in advance by a client for services beginning on October $15,2023.$b$.$ The payroll register showed the following unpaid amounts as at November $30$:EI$*$Premium$110\mathrm{.}41**$Income Taxes$*1,320\mathrm{.}00$CPP$*213\mathrm{.}98**$TotalDeductions$1,644\mathrm{.}39$NetPayable$3,255\mathrm{.}61$OfficeSalaries $2,800\mathrm{.}00$SalesSalaries $2,100\mathrm{.}00*$These values are based on assumed payroll deductions.$*$The employer's portions of El and CPP are $1\mathrm{.}4$ times and $1$ times the employees' portion, respectively.c$.$ The November utility bill in the amount of $$2,460$ 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.$)$