The following is Vaughn Tours Limited's unadjusted trial balance at its year end, November 30. 2021. The company adjusts its accounts annually: 1. The insurance policy has a one-year term beginning April 1, 2021. At that time, a premium of $7,920 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 sixyears. The company uses straight-line depreciation. 3. A physical count shows $290 of supplies on hand at November 30 . 4. The bank loan payable has a T\%r interest rate. Interest is paid on the first day of each following month, and was last paid on November 1. 5. Deposits of $1,320 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 $480 at November 30. 7. A senior citizens' organization that had not made an advance deposit took a rivel tour for $1,370, This group was not billed until December for the services performed. 8. Additional advertising costs of $290 hive been incurred, but the beils have not been received by Navember 30 , 9. On November 1, the company paid \$2,380 rent in vdyance for November and December. 10. Income tax payable for the year is estimated to be an additional 399 beyond that recorded to date. Prepare the adjusting journal entries required at November 30. (List ali debit entries before credit entries, Credit account tities are outomatically 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 occount titles and enter O for the amounts.)