Problem 4-7A (Part Level Submission) On November 1, 2014, the following were the account balances of Rijo Equipment Repair.

Debit	Credit
Cash	$3,550	Accumulated DepreciationEquipment	$500
Accounts Receivable	3,140	Accounts Payable	3,060
Supplies	1,880	Unearned Service Revenue	400
Equipment	10,760	Salaries and Wages Payable	850
Common Stock	10,760
Retained Earnings	3,760
$19,330	$19,330

During November, the following summary transactions were completed.

Nov. 8	Paid $1,390 for salaries due employees, of which $540 is for November and $850 is for October salaries payable.
10	Received $1,829 cash from customers in payment of account.
12	Received $3,797 cash for services performed in November.
15	Purchased store equipment on account $3,911.
17	Purchased supplies on account $1,312.
20	Paid creditors $2,550 of accounts payable due.
22	Paid November rent $458.
25	Paid salaries $1,196.
27	Performed services on account worth $965 and billed customers.
29	Received $758 from customers for services to be provided in the future.

(a) Enter the November 1 balances in the ledger accounts.

Unearned Service Revenue
Salaries and Wages Payable
Common Stock
Retained Earnings