On November 1, 2025, Splish Brothers Inc. had the following account balances. The company uses the perpetual inventory method. Cash Accounts Receivable Supplies Equipment Debit $21,600 5,376 2,064 60,000 $89,040 Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings Credit $2,400 8,160 9,600 4,080 48,000 16,800 $89,040

On November 1, 2025, Splish Brothers Inc. had the following account balances. The company uses the perpetual inventory method. 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 $700. 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 accpunts 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. 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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)