Saved Exercise 10-6 Various liabilities LO2 Designer Architects had the following additional information at its November 30, 2020 year-end: a. The Unearned Revenue account showed a balance of $78,000, which represented four months of services pald in advance by a client for services beginning on October 15, 2020. b. The payroll teglster showed the following unpaid amounts as at November 30: Pere 240.41 TA Taxes 1,450.00 CPP 343.98 Total Deductions 2,034.19 NAE Payable 5,465.61 Salaries 1,100.00 Sales Sstarins 3,400.00 'These values are based on assumed payroll deductions, **The employer's portions of El and CPP are 14 times and 1 times the employees' portion respectively, c. The November utility bill in the amount of $3,760 was unpaid and unrecorded at November 30. Required: Prepare the appropriate entries at year end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the earned portion of unearned revenue.