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: Paid $2,200 to employees for salaries due, of which $1,000 is for October salaries payable and $1,200 for November. 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 $12,530 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 $4,320 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 $1,100 from customers for services to be performed in the future. Prepare journal entries to record the November transactions. (List all debit entries before credit 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 0 for the amounts.) 21 23 (To record rent paid.) 23 (To record salaries paid.) 27 28 30