The following is Pharoah 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 $7,488 was paid. 2. The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,165. 3. A physical count shows $470 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 $1,570 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 $670 in salaries and wages at November 30 . 7. A senior citizens' organization that had not made an advance deposit took a river tour for $1,420. This group was not billed until December for the services performed. 8. Additional advertising costs of $430 have been incurred, but the bills have not been received by November 30 . 9. On November 1, the company paid $2,570 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. 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