Designer Architects had the following additional information at its November 30, 2017 year-end: a. The Unearned Revenue account showed a balance of $75,000, 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: El Premium 210.41** Income Taxes* 1,420.00 CPP 313.98** Total Deductions 1,944,39 Net Payable 4,955 61 Office Salaries 3,800.00 Sales Salaries 3,100.00 *These values are based on assumed payroll deductions. **The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion respectively, c. The November utility bill in the amount of $3,460.00 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