Rent Expense Interest Expense Advertising Expense Income Tax Expense 13,250 3,515 875 \begin{tabular}{ll} $288,6331,750 & $288,633 \\ \hline \end{tabular} The following is Oriole Tours Inc's unadjusted trial balance at its year-end, November 30,2025 . The company adjusts its accounts mnually. 1. The insurance policy has a 1-year term beginning April 1,2025. At that time, a premium of $7,368 was paid. 2. The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,105. 3. A physical count shows $350 of supplies on hand at November 30. 4. The note payable has a 7% interest rate. Interest is paid on the first day of each following month and was last paid on November 1. 5. Deposits of $1,450 each were received for advance tour reservations from 10 school groups. At November 30 , tours have been provided for all of these groups. 6. Employees are owed a total of $550 in salaries and wages at November 30. 7. A senior citizens' organization that had not made an advance deposit took a river tour for $1,300. This group was not billed until December for the services performed. 8. Additional advertising costs of $310 have been incurred, but the bills have not been received by November 30 . 9. On November 1, the company paid $2,450 rent in advance for November and December. 10. Income taxes payable for the year are estimated to be an additional $300 beyond that recorded to date. Nov. Saluries and Wages Expense 30 . Salaries and Wages Payable Nov. Income Taxes Payable 30 Income Tax Expense Prepare the adjusting entries required at November 30 . (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)