On October 31, 2018, Alou Equipment Repair Corp.'s opening trial balance was as follows. The company adjusts its accounts monthly.

DebitCreditCash$ 16,060Accounts receivable15,890Supplies4,000Equipment18,000Accumulated depreciationequipment$3,600Accounts payable4,490Salaries payable1,000Unearned revenue900Common shares10,760Retained earnings33,200

$53,950

$53,950

During November, the following transactions were completed:

Nov. 9Paid $2,590 to employees for salaries due, of which $1,000 is for October salaries payable and $1,590 for November.13Issued common shares for $4,240.13Received $12,460 cash from customers in payment of accounts.19Received $11,400 cash for services performed in November.20Purchased supplies on account, $600.21Paid creditors $4,490 of accounts payable due.23Paid November rent, $600.23Paid salaries, $2,010.27Performed services on account, $3,790.28Declared and paid a cash dividend, $500.30Received $1,200 from customers for services to be performed in the future.

(a)

Prepare journal entries to record 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.)

Date

Account Titles and Explanation

Debit

Credit

Nov. 9

13

13

19

20

21

23

(To record rent paid.)23

(To record salaries paid.)27

28

30