On November 1, 2022, Marin had the following account balances. The company uses the perpetual inventory method.

		Debit				Credit
Cash		$6,300		Accumulated DepreciationEquipment		$700
Accounts Receivable		1,568		Accounts Payable		2,380
Supplies		602		Unearned Service Revenue		2,800
Equipment		17,500		Salaries and Wages Payable		1,190
		$25,970		Common Stock		14,000
				Retained Earnings		4,900
						$25,970

During November, the following summary transactions were completed.

Nov.	8		Paid $2,485 for salaries due employees, of which $1,295 is for November and $1,190 is for October.
	10		Received $1,330 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $5,600, terms 2/10, n/30.
	12		Sold merchandise on account for $3,850, terms 2/10, n/30. The cost of the merchandise sold was $2,800.
	15		Received credit from Dimas Discount Supply for merchandise returned $210.
	19		Received collections in full, less discounts, from customers billed on sales of $3,850 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $1,610 cash for services performed in November.
	25		Purchased equipment on account $3,500.
	27		Purchased supplies on account $1,190.
	28		Paid creditors $2,100 of accounts payable due.
	29		Paid November rent $262.
	29		Paid salaries $910.
	29		Performed services on account and billed customers $490 for those services.
	29		Received $473 from customers for services to be performed in the future.

Adjustment data:

1.		Supplies on hand are valued at $1,120.
2.		Accrued salaries payable are $350.
3.		Depreciation for the month is $175.
4.		$455 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 0 for the amounts.)