COLIS IU) Saved Designer Architects had the following additional information at its November 30, 2020 year-end: a. The Unearned Revenue account showed a balance of $74,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020. b. The payroll register showed the following unpaid amounts as at November 30: " Premium 200.41 Income Taxes 1,410.00 CPP 303.98 Total Deductions 1,914.39 Net Payable 4,785.61 office Salaries 3,700.00 Sales Salaries 3,000.00 03 "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 $3,360 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 1 2 3 Record the earned portion of unearned revenue