Mr. Saubhagya Silbernagel operates an advertising business called Advertising General. He had the following adjustments for the month of November 2019.

Nov 30	Recognized $2,270 insurance expense used for the month.
Nov 30	A monthly magazine subscription was prepaid for one year on November 1, 2019 for $696. By November 30, one issue had been received.
Nov 30	Computers' depreciation for the month is $600.
Nov 30	Salaries for employees accrued by $4,070 by the end of the month.
Nov 30	A 30-day contract was started on November 15. The customer will pay $7,040 at the end of the contract in December. Half of the contract was completed by the end of the month. Accrue the revenue earned by the end of November.

Prepare the journal entries for the above transactions. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number.

Date	Account Title and Explanation	Debit	Credit
2019
Nov 30	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense		Answer
	To record insurance expense for the month
Nov 30	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense		Answer
	To record one month of subscriptions
Nov 30	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense		Answer
	To record depreciation for the month
Nov 30	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense		Answer
	To accrue salaries
Nov 30	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueMaintenance ExpensePrepaid InsurancePrepaid RentPrepaid SubscriptionRent ExpenseSalaries ExpenseSalaries PayableService RevenueSubscription ExpenseSupplies ExpenseUnearned RevenueUtilities Expense		Answer
	To accrue revenue earned