Exercise $10\mathrm{.}6$ Various liabilities LO$2$

Designer Architects had the following additional information at its November $30,2023,$ year$-$end:

a$.$ The Unearned Revenue account showed a balance of $$67,000,$ 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 $30$ :

$\backslash$table$[[$EI$*,$Income,,Total,Net,office,Sales$],[$Premium$,$Taxes$*,$CPp$*,$Deductions,Payable,Sataries,Salaries$],[130\mathrm{.}41****,1,340\mathrm{.}00,233\mathrm{.}98****,1,704\mathrm{.}39,3,595\mathrm{.}61,3,000\mathrm{.}00,2,300\mathrm{.}00$