On November 1, 2017, the following were the account balances ofSoho Equipment Repair.

		Debit				Credit
Cash		$ 3,360		Accumulated Depreciation?Equipment		$ 500
Accounts Receivable		3,110		Accounts Payable		2,870
Supplies		1,690		Unearned Service Revenue		400
Equipment		10,570		Salaries and Wages Payable		820
				Common Stock		10,570
				Retained Earnings		3,570
		$18,730				$18,730

During November, the following summary transactions werecompleted.

Nov. 8		Paid $1,220 for salaries due employees, of which$400 is for November and $820 is for October salariespayable.
10		Received $1,830 cash from customers in payment ofaccount.
12		Received $3,770 cash for services performed inNovember.
15		Purchased store equipment on account $3,980.
17		Purchased supplies on account $1,320.
20		Paid creditors $2,570 of accounts payable due.
22		Paid November rent $460.
25		Paid salaries $1,040.
27		Performed services on account worth $990 and billedcustomers.
29		Received $840 from customers for services to be performedin the future.

Journalize the following adjusting entries. (Ifno entry is required, select "No Entry" for the account titles andenter 0 for the amounts. Credit account titles are automaticallyindented when the amount is entered. Do not indentmanually.)

1.		Supplies on hand are valued at $1,280.
2.		Accrued salaries payable are $500.
3.		Depreciation for the month is $290.
4.		Services were performed to satisfy $540 of unearned servicerevenue.

Post the above adjusting entries. (Post entriesin the order of journal entries passed in the previousquestion.)