Exercise 10-6 Various liabilities LO2 Designer Architects had the following additional Information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $76,000, 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: Premium 220.414 Income Taxes cpp. 1,430.00323.98 Total Net Office Sales Deductions Payable SalariesSalaries 1,974.395, 125.613,900.00 3,200.00 "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 $3,560 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 View transaction list Journal entry worksheet W View transaction list Journal entry worksheet