thingy ltd. has provided you with the following unadjusted and adjusted trial balances at November 30, 2020. All accounts are in their normal balance.

thingy Ltd.

Trial Balance

November 30, 2020

Account	Unadjusted	Adjusted
Cash	$6,150	$6,150
Accounts receivable	16,800	18,600
Allowance for doubtful accounts	100	600
Inventory	1,500	1,050
Prepaid insurance	3,900	1,350
Office furniture	32,400	32,400
Accumulated amortization	12,300	13,950
Accounts payable	9,450	9,450
Salary payable	1,350	1,950
Interest payable	600	600
Unearned revenue	2,250	1,650
Note-payable (16 months)	9,000	9,000
Common shares	7,500	7,500
Retained earnings	70,150	70,150
Dividends	27,450	27,450
Revenue	109,200	111,600
Amortization expense	-	1,650
Bad debts expense	-	500
Cost of goods sold	65,000	65,450
Utilities expense	7,350	7,350
Salary expense	41,250	41,850
Rent expense	18,300	18,300
Interest expense	1,800	1,800
Insurance expense	-	2,550

Required:

Prepare the year-end adjusting journal entries to account for the differences between the two trial balances. Dates and journal entry descriptions are not required.