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

		Debit				Credit
Cash		$7,920		Accumulated DepreciationEquipment		$880
Accounts Receivable		1,971		Accounts Payable		2,992
Supplies		757		Unearned Service Revenue		3,520
Equipment		22,000		Salaries and Wages Payable		1,496
		$32,648		Common Stock		17,600
				Retained Earnings		6,160
						$32,648

During November, the following summary transactions were completed.

Nov.	8		Paid $3,124 for salaries due employees, of which $1,628 is for November and $1,496 is for October.
	10		Received $1,672 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $7,040, terms 2/10, n/30.
	12		Sold merchandise on account for $4,840, terms 2/10, n/30. The cost of the merchandise sold was $3,520.
	15		Received credit from Dimas Discount Supply for merchandise returned $264.
	19		Received collections in full, less discounts, from customers billed on sales of $4,840 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $2,024 cash for services performed in November.
	25		Purchased equipment on account $4,400.
	27		Purchased supplies on account $1,496.
	28		Paid creditors $2,640 of accounts payable due.
	29		Paid November rent $330.
	29		Paid salaries $1,144.
	29		Performed services on account and billed customers $616 for those services.
	29		Received $594 from customers for services to be performed in the future.

Journalize the November transactions. (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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)