On November 30, 2021, the Vaughn Equipment Repair Corp.'s adjusted trial balance was as follows. The company closes its books nmtils Post the closing entries to the T accounts. (CE means closing entry.) (Post entries in the order of journal entries presented in the previous part.) Accounts Payable \begin{tabular}{lr|lr} \hline & & Nov. 1Bal. & 4,600 \\ Nov. 21 & 4,600 & Nov. 20 & 700 \\ \hline & & Nov. 30 Bal. & 700 \end{tabular} Salaries Payable \begin{tabular}{l|lr} \hline & Nov. 1 Bal. & 1,000 \\ Nov. 9 & 1,000 & \\ \hline & Nov. 30 Bal. & 0 \\ & Nov. 30 Adj. & 1,000 \\ \hline & Nov. 30 Bal. & 1,000 \end{tabular} Income Tax Payable \begin{tabular}{l|ll} \hline & Nov. 30 Adj. & 1,100 \\ \hline & Nov. 30 Bal. & 1,100 \end{tabular} Deferred Revenue \begin{tabular}{ll|lr} \hline & Nov. 1 Bal. & 1,000 \\ & Nov. 30 & 1,100 \\ \hline Nov. 30 Adj. & 800 & Nov. 30 Bal. & 2,100 \\ \hline & Nov. 30 Bal. & 1,300 \end{tabular} Common Shares \begin{tabular}{l|lr} \hline & Nov. 1 Bal. & 10,400 \\ & Nov. 13 & 4,600 \\ \hline & Nov. 30 Bal. & 15,000 \end{tabular} Retained Earnings Dividends Declared \begin{tabular}{lr|l} \hline Nov. 28 & 450 & \\ \hline Nov. 30 Bal. & 450 & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Service Revenue Rent Expense Income Tax Expense \begin{tabular}{lr|l} \hline Nov. 30 Adj. & 1,100 & \\ \hline Nov. 30 Bal. & 1,100 & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Supplies Expense \begin{tabular}{lr|l} \hline Nov. 30 Adj. & 3,700 & \\ \hline Nov. 30 Bal. & 3,700 & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Depreciation Expense \begin{tabular}{ll|l} \hline Nov. 30 Adj. & 300 & \\ \hline Nov. 30 Bal. & 300 & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Salaries Expense \begin{tabular}{ll|l} \hline Nov. 9 & 1,200 & \\ Nov. 23 & 2,400 & \\ \hline Nov. 30 Bal. & 3,600 & \\ Nov. 30 Adj. & 1,000 & \\ \hline Nov. 30 Bal. & 4,600 & \\ \hline \end{tabular} Income Summary