On October 31, 2021, Waterway 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 $12,470 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 $4,800 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 $1,120 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 \begin{tabular}{|l|l|ll} \hline Nov. 1 Bal. & & 18000 & \\ \hline Nov. 30 Bal. & & 18000 & \\ \hline \end{tabular} Accumulated Depreciation-Equipment Nov. 1 Bal. Nov. 30 Bal. Common Shares Retained Earnings Dividends Declared Nov. 28 Nov. 30 Bal. Service Revenue Nov. 19 Nov. 27 Nov. 30 Bal. Rent Expense Nov. 23 Nov. 30 Bal. Salaries Expense Nov. 9 Nov. 23 Nov. 30