P3-58 On November 1, 2012, the account balances of Robinson Equipment Repair were as follows No. Debits 101 Cash 112 Accounts Receivable 126 Supplies 153 Equipment No. Credits $ 2,400 154 Accumulated Depreciation-Equipment $ 2,000 4,250 201 Accounts Payable 2,600 1,800 209 Unearned Service Revenue 1,200 12,000 212 Salaries and Wages Payable 700 301 Owner's Capital 13,950 $20,450 $20,450 During November, the following summary transactions were completed. Nox 8 Paid $1,700 for salaries due employees, of which $700 is for October salaries 10 Received $3,420 cash from customers on account. 12 Received $3,100 cash for services performed in November. 15 Purchased equipment on account $2,000. 17 Purchased supplies on account $700. 20 Paid creditors on account $2,700. 22 Paid November rent $400. 25 Paid salaries $1,700 27 Performed services on account and billed customers for services provided $1,900. 29 Received $600 from customers for future service. Adjustment data consist of: 1. Supplies on hand $1,400. 2. Accrued salaries payable $350. 3. Depreciation for the month is $200. 4. Unearned service revenue of $1,250 is earned. Instructions (a) Enter the November 1 balances in the ledger accounts (b) Journalize the November transactions (c) Post to the ledger accounts. Use Jl for the posting reference. Use the following additional ac- counts: No. 407 Service Revenue, No. 615 Depreciation Expense, No. 631 Supplies Expense, No 726 Salaries and Wages Expense, and No. 729 Rent Expense. (d) Prepare a trial balance at November 30. (e) Journalize and post adjusting entries. (1) Prepare an adjusted trial balance. ( Prepare an income statement and an owner's equity statement for November and a balance sheet at November 30