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

		Debit				Credit
Cash		$21,600		Accumulated DepreciationEquipment		$2,400
Accounts Receivable		5,376		Accounts Payable		8,160
Supplies		2,064		Unearned Service Revenue		9,600
Equipment		60,000		Salaries and Wages Payable		4,080
		$89,040		Common Stock		48,000
				Retained Earnings		16,800
						$89,040

During November, the following summary transactions were completed.

Nov.	8		Paid $8,520 for salaries due employees, of which $4,440 is for November and $4,080 is for October.
	10		Received $4,560 cash from customers in payment of account.
	11		Purchased merchandise on account from Dimas Discount Supply for $19,200, terms 2/10, n/30.
	12		Sold merchandise on account for $13,200, terms 2/10, n/30. The cost of the merchandise sold was $9,600.
	15		Received credit from Dimas Discount Supply for merchandise returned $720.
	19		Received collections in full, less discounts, from customers billed on sales of $13,200 on November 12.
	20		Paid Dimas Discount Supply in full, less discount.
	22		Received $5,520 cash for services performed in November.
	25		Purchased equipment on account $12,000.
	27		Purchased supplies on account $4,080.
	28		Paid creditors $7,200 of accounts payable due.
	29		Paid November rent $900.
	29		Paid salaries $3,120.
	29		Performed services on account and billed customers $1,680 for those services.
	29		Received $1,620 from customers for services to be performed in the future.

(a) Enter the November 1 balances in ledger T-accounts. Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings