Journalize and post adjusting entries.

On November 1, 2022, the following were the account balances of Carla Vista Equipment Repair Limited. Carla Vista's year-end is October 31 and it records adjusting entries monthly. CARLA VISTA EQUIPMENT REPAIR LIMITED Post-Closing Trial Balance November 1, 2022 Debit Credit Cash $ 2,750 Accounts receivable 3,080 Supplies 1,160 Equipment 10,000 Accumulated depreciation - Equipment $ 6,000 Accounts payable 2,120 Salaries payable 610 440 Deferred revenue Common shares 1,000 Retained earnings 6,820 $ 16,990 $ 16,990 During November, the following summary transactions were completed. Nov. 8 Paid $ 1,180 for salaries due employees, of which $ 570 is for November and $ 610 is for October salaries payable. Received $ 1,490 cash from customers in payment of account. 10 12 Received $ 3,150 cash for services performed in November. 15 Purchased equipment on account $ 4,400. Purchased supplies on account $ 1,280. 17 20 Paid creditors $ 2,500 on account. 22 25 Paid November rent $ 450. Paid salaries $ 1,040. Performed services on account and billed customers for services provided $ 840. Received $ 600 from customers for services to be provided in the future. 27 29 Adjustment data: 1. Supplies on hand are valued at $ 1,140. Accrued salaries payable are $ 480. 2. 3. Depreciation on equipment for the month is $ 250. 4. Deferred revenue of $ 320 is earned. Incurred income taxes for the month amounting to $ 50, to be paid next month. 5. CARLA VISTA EQUIPMENT REPAIR LIMITED Trial Balance November 30, 2022 Debit Credit Cash $ 2820 $ Accounts Receivable 2430 Supplies 2440 Equipment 14400 Accumulated Depreciation - Equipment 6000 Accounts Payable 5300 Deferred Revenue 1040 Salaries Expense 1610 Rent Expense 450 Service Revenue 3990 Common Shares 1000 Retained Earnings 6820 $ 24150 $ 24150 Journalize and post adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Nov. 30 BORN Nov. 30 Nov. 30 Nov. 30 Nov. 30 INI DON