Designer Architects had the following additional information at its November 30, 2020 year-end a. The Unearned Revenue account showed a balance of $70,000, 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 EI Premium 168.41 Income Taxes 1,370.ee CPP 263.98** Total Deductions 1,794.39 Net Payable 4,105.61 Office Salaries 3,300.00 Sales Salaries 2.680.00 *These values are based on assumed payroll deductions, **The employer's portions of El and CPP are 14 times and 1 times the employees' portion, respectively c. The November utility bill in the amount of $2,960 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.) View transaction list Journal entry worksheet