he following is Swifty Tours Limiteds unadjusted trial balance at its year end, November 30, 2021. The company adjusts its accounts annually.

		Debit		Credit
Cash		$17,000
Accounts receivable		6,990
Supplies		1,060
Prepaid rent		2,310
Prepaid insurance		7,320
Equipment		14,600
Accumulated depreciationequipment				$ 3,650
Vehicles		144,300
Accumulated depreciationvehicles				48,100
Accounts payable				2,060
Deferred revenue				13,700
Bank loan payable, due 2024				60,000
Common shares				10,000
Retained earnings				29,320
Fees earned				120,565
Salaries expense		64,200
Repairs and maintenance expense		10,560
Rent expense		12,705
Interest expense		3,850
Advertising expense		900
Income tax expense		1,600
		$287,395		$287,395

Additional information:

1.		The insurance policy has a one-year term beginning April 1, 2021. At that time, a premium of $7,320 was paid.
2.		The equipment was acquired on December 1, 2018, and has an estimated useful life of eight years. The vehicles were acquired on December 1, 2018, and have an estimated useful life of six years. The company uses straight-line depreciation.
3.		A physical count shows $330 of supplies on hand at November 30.
4.		The bank loan payable has a 7% interest rate. Interest is paid on the first day of each following month, and was last paid on November 1.
5.		Deposits of $1,370 each were received for advance tour reservations from 10 school groups. At November 30, all of these deposits have been earned.
6.		Employees are owed a total of $460 at November 30.
7.		A senior citizens organization that had not made an advance deposit took a river tour for $1,300. This group was not billed until December for the services performed.
8.		Additional advertising costs of $250 have been incurred, but the bills have not been received by November 30.
9.		On November 1, the company paid $2,310 rent in advance for November and December.
10.		Income tax payable for the year is estimated to be an additional $290 beyond that recorded to date.

Prepare the adjusting journal entries required at November 30. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Sr no.	Date	Account Titles and Explanation	Debit	Credit
1.	Nov. 30
2.	Nov. 30
3.	Nov. 30
4.	Nov. 30
5.	Nov. 30
6.	Nov. 30
7.	Nov. 30
8.	Nov. 30
9.	Nov. 30
10.	Nov. 30