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

		Debit				Credit
Cash		$9,900		Accumulated DepreciationEquipment		$1,100
Accounts Receivable		2,464		Accounts Payable		3,740
Supplies		946		Unearned Service Revenue		4,400
Equipment		27,500		Salaries and Wages Payable		1,870
		$40,810		Common Stock		22,000
				Retained Earnings		7,700
						$40,810

During November, the following summary transactions were completed.

Nov.	8		Paid $3,905 for salaries due employees, of which $2,035 is for November and $1,870 is for October.
	10		Received $2,090 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $8,800, terms 2/10, n/30.
	12		Sold merchandise on account for $6,050, terms 2/10, n/30. The cost of the merchandise sold was $4,400.
	15		Received credit from Dimas Discount Supply for merchandise returned $330.
	19		Received collections in full, less discounts, from customers billed on sales of $6,050 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $2,530 cash for services performed in November.
	25		Purchased equipment on account $5,500.
	27		Purchased supplies on account $1,870.
	28		Paid creditors $3,300 of accounts payable due.
	29		Paid November rent $413.
	29		Paid salaries $1,430.
	29		Performed services on account and billed customers $770 for those services.
	29		Received $743 from customers for services to be performed in the future.

(a) Enter the November 1 balances in ledger T-accounts.