During November, the following summary transactions were completed. Nov. 8 10 Paid $1,720 for salaries due employees, of which $722 is for October salaries. Received $3,380 cash from customers on account. 12 Received $3,150 cash for services performed in November. 15 Purchased equipment on account $2,030. 17 Purchased supplies on account $660. 20 222222 Paid creditors on account $2,700. Paid November rent $440. Paid salaries $1,720. Performed services on account and billed customers $1,910 for these services. 25 27 29 Received $620 from customers for future service. Adjustment data consist of: 1. Supplies on hand $1,410. 2. Accrued salaries payable $361. 3. Depreciation for the month is $212. 4. Services related to unearned service revenue of $1,300 were performed. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Nov. 8 Salaries and Wages Expense Salaries and Wages Payable Cash Nov. 10 Cash Accounts Receivable Nov. 12 Cash Service Revenue Nov. 15 Equipment Accounts Payable 998 722 3380 3150 2030 Credit 1720. 3380 3150 2030 Nov. 17 Supplies Accounts Payable Nov. 20 Accounts Payable Cash Nov. 22 Rent Expense Nov. 25 Cash Salaries and Wages Expense Cash Nov. 27 Accounts Receivable Service Revenue Nov. 29 Cash Unearned Service Revenue 660 2700 440 1720 1910 620 660 2700 440 1720 1910 620 Cash Date Explanation Ref Debit Credit Nov. 1 Balance V Nov. 8 J1 Nov. 10 J1 3380 Nov. 12 J1 3150 Nov. 20 Nov. 22 n J1 J1 Nov. 25 v J1 Nov. 29 J1 620 1720 Balance No. 101 2,430 710 4090 7240 2700 4540 440 4100 1720 2380 3000 Accounts Receivable Date Explanation Ref Debit Credit Nov. 1 Balance Nov. 10 J1 Nov. 27 Supplies J1 Date Explanation Ref Debit Nov. 1 Balance Nov. 17 J1 Equipment Date Explanation Ref Debit Nov. 1 Balance Nov. 15 01 1910 660 2030 Credit 3380 Balance No. 112 4,290 910 Balance 2820 No. 126 1,770 2430 No. 153 Credit Balance 12.720 14750 Accumulated Depreciation- Equipment No. 154 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2,120 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2,640 Nov. 15 31 2030 4670 Nov. 17 Nov. 20 Unearned Service Revenue J1 01 Date Explanation Ref Debit Nov. 1 Balance Nov. 29 01 Salaries and Wages Payable Date Explanation Ref Debit Nov. 1 Balance Nov. 8 01 2700 722 Credit Credit 660 5330 620 2630 No. 209 Balance 1.150 Balance 1770 No. 212 722 Common Stock No. 311 Date Explanation Ref Debit Credit Balance Nov. 1 Balance Retained Earnings 10,628 No. 320 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 3,950 Service Revenue No. 407 Date Explanation Ref Debit Credit Balance Nov. 12 01 3150 3150 Nov. 27 Salaries and Wages Expense J1 Date Explanation Ref Debit Nov. 8 31 Nov. 25 J1 Rent Expense Date Nov. 22 Explanation Ref Debit J1 998 1720 440 Credit 1910 5060 No. 726 Balance Credit Balance 998 2718 No. 729 440 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Common Stock Debit Credit 3000 $ 2820 2430 14750 Retained Earnings Service Revenue Salaries and Wages Expense 2718 Rent Expense 440 Totals 2120 2630 1770 10628 3950 5060 26158 $ 26158