On November 1, 2017, Metlock, Inc. had the following account balances. The company uses the perpetual inventory method.

		Debit				Credit
Cash		$9,360		Accumulated DepreciationEquipment		$1,040
Accounts Receivable		2,330		Accounts Payable		3,536
Supplies		894		Unearned Service Revenue		4,160
Equipment		26,000		Salaries and Wages Payable		1,768
		$38,584		Common Stock		20,800
				Retained Earnings		7,280
						$38,584

During November, the following summary transactions were completed.

Nov.	8		Paid $3,692 for salaries due employees, of which $1,924 is for November and $1,768 is for October.
	10		Received $1,976 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $8,320, terms 2/10, n/30.
	12		Sold merchandise on account for $5,720, terms 2/10, n/30. The cost of the merchandise sold was $4,160.
	15		Received credit from Dimas Discount Supply for merchandise returned $312.
	19		Received collections in full, less discounts, from customers billed on sales of $5,720 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $2,392 cash for services performed in November.
	25		Purchased equipment on account $5,200.
	27		Purchased supplies on account $1,768.
	28		Paid creditors $3,120 of accounts payable due.
	29		Paid November rent $390.
	29		Paid salaries $1,352.
	29		Performed services on account and billed customers $728 for those services.
	29		Received $702 from customers for services to be performed in the future.

On November 1, 2017, Metlock, Inc. had the following account balances. The company uses the perpetual inventory method.

		Debit				Credit
Cash		$9,360		Accumulated DepreciationEquipment		$1,040
Accounts Receivable		2,330		Accounts Payable		3,536
Supplies		894		Unearned Service Revenue		4,160
Equipment		26,000		Salaries and Wages Payable		1,768
		$38,584		Common Stock		20,800
				Retained Earnings		7,280
						$38,584

During November, the following summary transactions were completed.

Nov.	8		Paid $3,692 for salaries due employees, of which $1,924 is for November and $1,768 is for October.
	10		Received $1,976 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $8,320, terms 2/10, n/30.
	12		Sold merchandise on account for $5,720, terms 2/10, n/30. The cost of the merchandise sold was $4,160.
	15		Received credit from Dimas Discount Supply for merchandise returned $312.
	19		Received collections in full, less discounts, from customers billed on sales of $5,720 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $2,392 cash for services performed in November.
	25		Purchased equipment on account $5,200.
	27		Purchased supplies on account $1,768.
	28		Paid creditors $3,120 of accounts payable due.
	29		Paid November rent $390.
	29		Paid salaries $1,352.
	29		Performed services on account and billed customers $728 for those services.
	29		Received $702 from customers for services to be performed in the future.

Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.)