Exercise 10-6 Various llabilities LO2 3 Designer Architects had the following additional information at its November 30, 2020, year-end a. The Unearned Revenue account showed a balance of $71,000, 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 Book - Premium 170.41" Incone Taxes 1,380.00 cope 273.98 Total Deductions 1,824.39 Net Payable 4,275.61 Office Salaries 3,488.60 Sales Salaries 2,700.00 Print Terences *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 bil in the amount of $3.060 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 ist Journal entry worksheet 1 > 2 4 3 Record the earned portion of unearned revenue No debe Debit Credit Date General Journal (Prey 8 of 15 Hii Next > o et Type here to search