The following is Cullumber Tours Inc.'s unadjusted trial balance at its year-end, November 30, 2025. The company adjusts its accounts annually. Additional information: 1. The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,464 was paid. 2. The equipment was acquired on December 1,2022 . The equipment is depreciated at an annual rate of $25,150. 3. A physical count shows $440 of supplies on hand at November 30 . 4. 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. 1. The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,464 was paid. 2. The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,150. 3. A physical count shows $440 of supplies on hand at November 30 . 4. 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. 5. Deposits of $1,540 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 $640 in salaries and wages at November 30 . 7. A senior citizens' organization that had not made an advance deposit took a river tour for $1,390. This group was not billed until December for the services performed. 8. Additional advertising costs of $400 have been incurred, but the bills have not been received by November 30. 9. On November 1, the company paid $2,540 rent in advance for November and December. 10. Income taxes payable for the year are estimated to be an additional $420 beyond that recorded to date. Set up T-accounts, enter the opening balances, and post the November adjusting entries to the general ledger. (If the balance is zero , , ..., , , , ,.. ,,:..... Accounts Payable Notes Payable Interest Payable Salaries and Wages Payable Income Taxes Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Depreciation Expense Supplies Expense Insurance Expense Income Tax Expense The following is Cullumber Tours Inc.'s unadjusted trial balance at its year-end, November 30, 2025. The company adjusts its accounts annually. Additional information: 1. The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,464 was paid. 2. The equipment was acquired on December 1,2022 . The equipment is depreciated at an annual rate of $25,150. 3. A physical count shows $440 of supplies on hand at November 30 . 4. 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. 1. The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,464 was paid. 2. The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,150. 3. A physical count shows $440 of supplies on hand at November 30 . 4. 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. 5. Deposits of $1,540 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 $640 in salaries and wages at November 30 . 7. A senior citizens' organization that had not made an advance deposit took a river tour for $1,390. This group was not billed until December for the services performed. 8. Additional advertising costs of $400 have been incurred, but the bills have not been received by November 30. 9. On November 1, the company paid $2,540 rent in advance for November and December. 10. Income taxes payable for the year are estimated to be an additional $420 beyond that recorded to date. Set up T-accounts, enter the opening balances, and post the November adjusting entries to the general ledger. (If the balance is zero , , ..., , , , ,.. ,,:..... Accounts Payable Notes Payable Interest Payable Salaries and Wages Payable Income Taxes Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Depreciation Expense Supplies Expense Insurance Expense Income Tax Expense