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

		Debit				Credit
Cash		$7,560		Accumulated DepreciationEquipment		$840
Accounts Receivable		1,882		Accounts Payable		2,856
Supplies		722		Unearned Service Revenue		3,360
Equipment		21,000		Salaries and Wages Payable		1,428
		$31,164		Common Stock		16,800
				Retained Earnings		5,880
						$31,164

During November, the following summary transactions were completed.

Nov.	8		Paid $2,982 for salaries due employees, of which $1,554 is for November and $1,428 is for October.
	10		Received $1,596 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $6,720, terms 2/10, n/30.
	12		Sold merchandise on account for $4,620, terms 2/10, n/30. The cost of the merchandise sold was $3,360.
	15		Received credit from Dimas Discount Supply for merchandise returned $252.
	19		Received collections in full, less discounts, from customers billed on sales of $4,620 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $1,932 cash for services performed in November.
	25		Purchased equipment on account $4,200.
	27		Purchased supplies on account $1,428.
	28		Paid creditors $2,520 of accounts payable due.
	29		Paid November rent $315.
	29		Paid salaries $1,092.
	29		Performed services on account and billed customers $588 for those services.
	29		Received $567 from customers for services to be performed in the future.

Adjustment data: 1. Supplies on hand are valued at $1,344. 2. Accrued salaries payable are $420. 3. Depreciation for the month is $210. 4. $546 of services related to the unearned service revenue has not been performed by month-end. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit No. Date Account Titles and Explanation 1. Nov. 30 2. Nov. 30 3. Nov. 30 4. Nov. 30 Post the above adjusting entries. (Post entries in the order of journal entries presented above.) 11/1 Bal. 11/10 11/19 11/22 11/29 11/30 Bal. Cash 7,560|11/8 1,596/11/20 4,528 11/28 1,932 11/29 567|11/29 2,982 6,339 2,520 315 1,092 2,935 Accounts Receivable 1,882 11/10 4,620 11/19 588 874 11/1 Bal. 11/12 11/29 11/30 Bal. 1,596 4,620 11/11 Inventory 6,720/11/12 11/15 11/20 2,979 3,360 252 129 11/30 Bal. Supplies 11/1 Bal. 722 A 11/27 1,428 11/1 Bal. 11/25 Equipment 21,000 4,200 25,200 11/30 Bal. Accumulated Depreciation Equipment 11/1 Bal. 840 11/15 11/20 11/28 Accounts Payable 252 11/1 Bal. 6,468|11/11 2,520 11/25 11/27 11/30 Bal. 2,856 6,720 4,200 1,428 5,964 Unearned Service Revenue 11/1 Bal. 3,360 11/29 567 Salaries and Wages Payable 1,428/11/1 Bal. 11/8 1,428 a A Common Stock 11/1 Bal. 11/30 Bal. 16,800 16,800 Retained Earnings 11/1 Bal. 5,880 Service Revenue 11/22 1,932 11/29 588 Depreciation Expense Supplies Expense Salaries and Wages Expense 11/8 1,554 11/29 1,092 Rent Expense 11/29 315 Sales Revenue 11/12 4,620 Cost of Goods Sold 11/12 3,360 Sales Discounts 11/19 92