On November 1, 2019, the account balances of Swifty Corporation were as follows.

No.		Debits				No.		Credits
101		Cash		$ 2,390		154		Accumulated DepreciationEquipment		$ 2,170
112		Accounts Receivable		4,230		201		Accounts Payable		2,610
126		Supplies		1,830		209		Unearned Service Revenue		1,200
153		Equipment		13,020		212		Salaries and Wages Payable		734
						311		Common Stock		10,806
						320		Retained Earnings		3,950
				$ 21,470						$ 21,470

During November, the following summary transactions were completed.

Nov. 8		Paid $ 1,650 for salaries due employees, of which $ 734 is for October salaries.
10		Received $ 3,460 cash from customers on account.
12		Received $ 3,150 cash for services performed in November.
15		Purchased equipment on account $ 1,950.
17		Purchased supplies on account $ 730.
20		Paid creditors on account $ 2,670.
22		Paid November rent $ 350.
25		Paid salaries $ 1,650.
27		Performed services on account and billed customers $ 1,950 for these services.
29		Received $ 590 from customers for future service.

Enter the November 1 balances in the ledger accounts. CASH

date explanation ref debit credit balance

ACCOUNT RECIVABLE

date explanation ref debit credit balance

SUPPLIES

date explanation ref debit credit balance

EQUIPMENT

date explanation ref debit credit balance

ACCUMULATED DEPRECIATION

date explanation ref debit credit balance

ACCOUNT PAYLABLE

date explanation ref debit credit balance

UNEARN REVENUE

date explanation ref debit credit balance

SALARY WAGE PAYLABLE

date explanation ref debit credit balance

COMMON STOCK

date explanation ref debit credit balance

RETAIN EARNING

date explanation ref debit credit balance

2.-) Journalize the November transactions

date /accout tittle / debit / credit

3.- ) Post to the ledger accounts.

cash: date / ref / debit / credit/ balance

account recivable: date / ref / debit / credit/ balance

supplies : date / ref / debit / credit/ balance

equipment: date / ref / debit / credit/ balance

accumulated depreciation equipment: date / ref / debit / credit/ balance

account paylable: date / ref / debit / credit/ balance

unearn service revenue: date / ref / debit / credit/ balance

salary wage paylable: date / ref / debit / credit/ balance

common stock: date / ref / debit / credit/ balance

services revenue: date / ref / debit / credit/ balance

salary wage expenses: date / ref / debit / credit/ balance

rent expenses: date / ref / debit / credit/ balance

4.- )Prepare a trial balance at November 30.

5.-) Adjustment data consist of:

1.	Supplies on hand $ 1,410.
2.	Accrued salaries payable $ 367.
3.	Depreciation for the month is $ 217.
4.	Services related to unearned service revenue of $ 1,290 were performed.

Journalize the adjusting entries:

date/ account tittle / debit / credit