Designer Architects had the following additional information at its November 30, 2023, year-end: a. The Unearned...

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Designer Architects had the following additional information at its November 30, 2023, year-end: a. The Unearned Revenue account showed a balance of $77,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2023. b. The payroll register showed the following unpaid amounts as at November 30: EI* Premium 230.41** Income Taxes* 1,440.00 CPP* 333.98** Total Net Deductions Payable 2,004.39 5,295.61 Office Salaries 4,000.00 Sales Salaries 3,300.00 *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 $3,660 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.) No Date 1 Nov 30, 2023 Unearned revenue Service revenue Answer is not complete. General Journal 2 Nov 30, 2023 Office salaries expense Sales salaries expense Employees' income taxes payable El payable Debit 28,875.00 Credit 28,875.00 4,000.00 3,300.00 1,440.00 230.41 Answer is not complete. No Date General Journal 1 Nov 30, 2023 Unearned revenue Debit 28,875.00 Credit Service revenue 28,875.00 2 Nov 30, 2023 Office salaries expense 4,000.00 Sales salaries expense 3,300.00 Employees' income taxes payable 1,440.00 230.41 El payable CPP payable Salaries payable 333.98 5,295.61 3 Nov 30, 2023 El expense CPP expense CPP payable 4 Nov 30, 2023 Utilities expense 3,660.00 Accounts payable 322.57 x 333.98 3,660.00 Designer Architects had the following additional information at its November 30, 2023, year-end: a. The Unearned Revenue account showed a balance of $77,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2023. b. The payroll register showed the following unpaid amounts as at November 30: EI* Premium 230.41** Income Taxes* 1,440.00 CPP* 333.98** Total Net Deductions Payable 2,004.39 5,295.61 Office Salaries 4,000.00 Sales Salaries 3,300.00 *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 $3,660 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.) No Date 1 Nov 30, 2023 Unearned revenue Service revenue Answer is not complete. General Journal 2 Nov 30, 2023 Office salaries expense Sales salaries expense Employees' income taxes payable El payable Debit 28,875.00 Credit 28,875.00 4,000.00 3,300.00 1,440.00 230.41 Answer is not complete. No Date General Journal 1 Nov 30, 2023 Unearned revenue Debit 28,875.00 Credit Service revenue 28,875.00 2 Nov 30, 2023 Office salaries expense 4,000.00 Sales salaries expense 3,300.00 Employees' income taxes payable 1,440.00 230.41 El payable CPP payable Salaries payable 333.98 5,295.61 3 Nov 30, 2023 El expense CPP expense CPP payable 4 Nov 30, 2023 Utilities expense 3,660.00 Accounts payable 322.57 x 333.98 3,660.00