The following is Carla Vista Tours Inc's unadjusted trial balance at its year-end, November 30, 2025. The company adjusts its accounts annually. Debit Credit Cash $16,115 Accounts Receivable 7,730 Supplies 1,100 Prepaid Rent 2,490 Prepaid Insurance 7,416 Equipment 153,930 Accumulated Depreciation-Equipment $50,250 Accounts Payable 2,015 Unearned Service Revenue 14,900 Notes Payable (due 2028) 54,000 Common Stock 10,090 Retained Earnings 27,315 Service Revenue 130,671 Salaries and Wages Expense 69,650 Maintenance and Repairs Expense 11,260 Rent Expense 13,290 Interest Expense 3.555 Advertising Expense 915 Income Tax Expense 1,790 $289,241 $289,241 Additional information: 1. The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,416 was paid. 2. The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,125. 3. A physical count shows $390 of supplies on hand at November 30. 4. 5. The note payable has a 8% interest rate. Interest is paid on the first day of each following month and was last paid on November 1. Deposits of $1,490 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 $590 in salaries and wages at November 30. 7. A senior citizens' organization that had not made an advance deposit took a river tour for $1,340. This group was not billed until December for the services performed. 8. Additional advertising costs of $350 have been incurred, but the bills have not been received by November 30. 9. 10. On November 1, the company paid $2,490 rent in advance for November and December. Income taxes payable for the year are estimated to be an additional $360 beyond that recorded to date. 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit Nov. 1. Unearned Rent Revenue 30 Nov. 2. 30 3. Nov. 30 Nov. 4. 30 5. Nov. 8 30 Nov. 6. 30 Nov. 7. 30 Nov. 8. 30 9. Nov. 30 Nov. 10. 30 Sales Revenue