Designer Architects had the following additional information at its November 30, 2017 year-end: a. The Uneamed Revenue acount showed a balance of $74,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2017 b. The payroll register showed the following unpaid amounts as at November 30 Premium Taxes 1.410.00 CPP 303.98 Total Deductions .914,39 Net Payable 4,785.61 Olice Salaries ,700.00 1 3 Sales 3.000.00 These values are based on assumed pool deductions The employer's portions of El and CPP are 14 times and 1 times the employees' portion respectively, C. The November utility bill in the amount of $3.300.00 was unpaid and unrecorded at November 30, Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet en | 2 3 4 Record the earned portion of unearned revenue. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2017 Clear entry View general journal Record entry Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the accrued payroll amounts. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2017 View general journal Clear entry Record entry Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the employer's portion of El and CPP. Note: Enter debits before credits. General Journal Debit Credit Date Nov 30, 2017 Record entry View general journal Clear entry Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet