is this debit/credit assumption correct?

On November 1, 2025, Larkspur Inc. had the following account balances. The company uses the perpetual inventory method. During November, the following summary transactions were completed. Nov. 8 Paid $6,390 for salaries due employees, of which $3,330 is for November and $3,060 is for October. 10 Received $3,420 cash from customers in payment of account. 11 Purchased merchandise on account from Dimas Discount Supply for $14,400, terms 2/10, n/30. 12 Sold merchandise on account for $9,900, terms 2/10,n/30. The cost of the merchandise sold was $7,200. 15 Received credit from Dimas Discount Supply for merchandise returned $500. 19 Received collections in full, less discounts, from customers billed on sales of $9,900 on November 12. 19 Received collections in full, less discounts, from customers billed on sales of $9,900 on November 12. 20 Paid Dimas Discount Supply in full, less discount. 22 Received $4,140 cash for services performed in November. 25 Purchased equipment on account $9,000. 27 Purchased supplies on account $3,060. 28 Paid creditors $5,400 of accounts payable due. 29 Paid November rent $675. 29 Paid salaries $2,340. 29 Performed services on account and billed customers $1,260 for those services. 29 Received $1,215 from customers for services to be performed in the future. Date Account Titles and Explanation Debit Credit Nov. 8 Salaries and Wages Expense 6390 Cash Cash Nov. 10 Accounts Receivable 3420 Cash Nov. 11 Accounts Payable 14400 Inventory Nov. 12 Accounts Receivable 9900 Sales Revenue (To record credit sale) \begin{tabular}{l|l|l|} \hline Nov. 12 & Cost of Goods Sold \\ \hline & Cash \\ \hline 4200 \\ \hline \end{tabular} (To record cost of merchandise sold) Nov. 15 Sales Returns and Allowances 500 Cash Nov. 19 Accounts Receivable 9900 Sales Discounts 198 Cash 9702 Nov. 20 Accounts Payable 14400 Sales Discounts Cash Nov. 22 Accounts Receivable 4140 Service Revenue 4140 Nov. 25 Accounts Payable Equipment Supplies Expense 3060 Accounts Payable Cash \begin{tabular}{lll} \hline Nov. 29 Rent Expense & 675 \\ \hline \end{tabular} Cash (To record November rent paid) \begin{tabular}{l} Nov. 29 Salaries and Wages Expense \\ \hline Cash \\ \hline \end{tabular} 2340 (To record salaries paid) \begin{tabular}{ll|l|} \hline Nov. 29 Service Revenue & 1260 \\ \hline \end{tabular} Accounts Receivable (To record services performed) \begin{tabular}{l|l|r|} \hline Nov. 29 & Unearned Service Revenue & 1215 \\ \hline & Cash & \\ & Cash \\ \hline \end{tabular} (To record receipt for services to be performed)