The following is Sheridan Tours Limiteds unadjusted trial balance at its year end, November 30, 2021. The company adjusts its accounts annually.

Additional information:

1.		The insurance policy has a one-year term beginning April 1, 2021. At that time, a premium of $7,560 was paid.
2.		The equipment was acquired on December 1, 2018, and has an estimated useful life of eight years. The vehicles were acquired on December 1, 2018, and have an estimated useful life of six years. The company uses straight-line depreciation.
3.		A physical count shows $300 of supplies on hand at November 30.
4.		The bank loan 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 $1,390 each were received for advance tour reservations from 10 school groups. At November 30, all of these deposits have been earned.
6.		Employees are owed a total of $550 at November 30.
7.		A senior citizens organization that had not made an advance deposit took a river tour for $1,350. This group was not billed until December for the services performed.
8.		Additional advertising costs of $270 have been incurred, but the bills have not been received by November 30.
9.		On November 1, the company paid $2,180 rent in advance for November and December.
10.		Income tax payable for the year is estimated to be an additional $270 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, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Credit Debit $14,800 7,940 900 2,180 7,560 13,800 $3,450 135,300 Cash Accounts receivable Supplies Prepaid rent Prepaid insurance Equipment Accumulated depreciation-equipment Vehicles Accumulated depreciation-vehicles Accounts payable Deferred revenue Bank loan payable, due 2024 Common shares Retained earnings Fees earned Salaries expense Repairs and maintenance expense Rent expense Interest expense 45,100 2,070 13,900 48,000 10,000 29,720 121,540 62,700 11,130 11,990 3,080 900 Advertising expense Income tax expense 1,500 $273,780 $273,780 Date Account Titles and Explanation Debit Credit no. 1. Nov. 30 Insurance Expense Prepaid Insurance Nov. 2. 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