On October 31, 2021, Sunland Equipment Repair Corp.'s opening trial balance was as follows. The company adjusts its accounts monthly. During November, the following transactions were completed: Nov. 9 Paid $2,200 to employees for salaries due, of which $1,000 is for October salaries payable and $1,200 for November. 13 Issued common shares for $5,000. 13 Received $12,300 cash from customers in payment of accounts. 19 Received $11,400 cash for services performed in November. 20 Purchased supplies on account, $600. 21 Paid creditors $4,610 of accounts payable due. 23 Paid November rent, $600. 23 Paid salaries, $2,400. 27 Performed services on account, $3,800. 28 Declared and paid a cash dividend, $500. 30 Received $1,130 from customers for services to be performed in the future. Set up T accounts, enter any opening balances, and post the journal entries prepared in the above part. (Post entries in the order of journal entries presented in the previous part.) Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Deferred Revenue Common Shares Retained Earnings Dividends Declared Service Revenue Rent Expense Salaries Expense