The following is Oriol Tours Limited's unadjusted trial balance at its year and, November 30, 2021. The company adjusts its accounts annually Debit Credit Cash $17,100 Accounts receivable 7,840 Supplies 900 Prepaid rent 2,540 Prepaid insurance 7.680 12,800 Equipment Accumulated depreciation equipment $ 3.450 Vehicles 146,100 Accumulated depreciation-vehicles 48,700 Accounts payable 1.880 13.500 Deferred revenue Bank loan payable, due 2024 54,000 Common shares 10,000 Retained earnings 28,480 Fess earned 131.665 63.900 Salaries expense Repairs and maintenance expense 12,100 Rent expense 13,970 Interest expense 2,465 Advertising expense 800 Income tax expense 1,700 $291,895 S291,895 Additional information: 1. 2. The insurance policy has a one-year term beginning April 1, 2021. At that time, a premium of $7,680 was paid. The equipment was acquired on December 1, 2010, and has an estimated useful life of eight years. The vehicles were acquired on December 1, 2018, and have an estimates useful life of six years. The company uses straight-line depreciation A physical countshows $290 of supplies on hand at November 30. The bank loan payable has a 7% interest rate Interest is said on the first day of each following month, and was last paidon 3. November 1 5. Deposits of $1,350 each were received for advance tour reservations from 10 school groups. At November 30, all of these deposits have been earned. 6. 7. Employees are owed a total of $540 at November 30. A senior citizens' organization that had not made an advance deposit took a river tour for $1,150. This group was not billed until December for the services performed 2. Additional advertising costs of $250 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 tax payable for the year is estimated to be an additional $320 beyond that recorded to date. Prepare the adjusting journal entries required at November 30. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, eg. 5,275. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Sr no. Date Account Titles and Explanation Debit Credit 1 Nov. 30 2. Nov. 30 3. Nov. 30 4. Nov. 30 5. Nov. 30 6. Nov. 30 7. Nov. 30 8. Nov. 30 9. Nov. 30 10. Nov. 30