On November 1, 2025, Windsor Inc. had the following account balances. The company uses the perpetual inventory method. During November, the following summary transactions were completed. Nov. 8 Paid $9,585 for salaries due employees, of which $4,995 is for November and $4,590 is for October. 10 Received $5,130 cash from customers in payment of account. 11 Purchased merchandise on account from Dimas Discount Supply for $21,600, terms 2/10, n/30. 12 Sold merchandise on account for $14,850, terms 2/10,n/30. The cost of the merchandise sold was $10,800. 15 Received credit from Dimas Discount Supply for merchandise returned $800. 19 Received collections in full, less discounts, from customers billed on sales of $14,850 on November 12. 20 Paid Dimas Discount Supply in full, less discount. 22 Received $6,210 cash for services performed in November. 25 Purchased equipment on account $13,500. 27 Purchased supplies on account $4,590. 28 Paid creditors $8,100 of accounts payable due. 29 Paid November rent $1,012. 29 Paid salaries $3,510. 29 Performed services on account and billed customers $1,890 for those services. 29 Received $1.823 from customers for services to be performed in the future. Adjustment data: 1. Supplies on hand are valued at $4,320. 2. Accrued salaries payable are $1,350. 3. Depreciation for the month is $675. 4. $1,755 of services related to the unearned service revenue has not been performed by month-end. Journalize the closing 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 O for the amounts. List all debit entries before credit entries.) N N Post the closing entries. (Post entries in the order of journal entries presented above. For accounts that have a zero balance select " 11/30 Bal." from the list and enter O for the amount on the normal balance side. Assume Income Summary has a normal credit balance.) Accounts Payable \begin{tabular}{rr|lr} \hline 11/15 & 800 & 11/1 Bal. & 9,180 \\ 11/20 & 20,800 & 11/11 & 21,600 \\ 11/28 & 8,100 & 11/25 & 13,500 \\ & & 11/27 & 4,590 \\ \hline & & 11/30Bal & 19,170 \end{tabular} Unearned Service Revenue Salaries and Wages Payable Common Stock \begin{tabular}{l|ll} \hline & 11/1Bal. & 54,000 \\ \hline & 11/30Bal & 54,000 \end{tabular} Retained Earnings Service Revenue Depreciation Expense Depreciation Expense Supplies Expense \begin{tabular}{l|l|l} \hline Adj. & 2,592 & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Salaries and Wages Expense \begin{tabular}{lr|r|} \hline 11/8 & 4,995 & \\ \hline 11/29 & 3,510 & \\ \hline Adj. & 1,350 & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Sales Revenue \begin{tabular}{|r|lr} \hline & 11/12 & 14,850 \\ \hline & & \\ \hline \end{tabular} Cost of Goods Sold \begin{tabular}{c|c|c} \hline 11/12 & 1000 & \\ \hline & & \\ \hline \end{tabular} Sales Discounts \begin{tabular}{l|l|l} \hline 11/19 & 297 & \\ \hline & & \\ \hline & \\ \hline \end{tabular} Income Summary Income Summary
