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The following is Sheffield Tours Limiteds unadjusted trial balance at its year end, November 30, 2021. The company adjusts its accounts annually.

		Debit		Credit
Cash		$16,900
Accounts receivable		7,560
Supplies		960
Prepaid rent		2,410
Prepaid insurance		7,680
Equipment		14,400
Accumulated depreciationequipment				$ 3,600
Vehicles		140,100
Accumulated depreciationvehicles				46,700
Accounts payable				1,860
Deferred revenue				13,300
Bank loan payable, due 2024				54,000
Common shares				10,000
Retained earnings				29,270
Fees earned				139,050
Salaries expense		76,100
Repairs and maintenance expense		12,150
Rent expense		13,255
Interest expense		3,465
Advertising expense		900
Income tax expense		1,900
		$297,780		$297,780

Additional information:

1.		The insurance policy has a one-year term beginning April 1, 2021. At that time, a premium of $7,680 was paid.
2.		The equipment was acquired on December 1, 2018, and has an estimated useful life of eight years. The vehicles were acquired on December 1, 2018, and have an estimated useful life of six years. The company uses straight-line depreciation.
3.		A physical count shows $280 of supplies on hand at November 30.
4.		The bank loan payable has a 7% interest rate. Interest is paid on the first day of each following month, and was last paid on November 1.
5.		Deposits of $1,330 each were received for advance tour reservations from 10 school groups. At November 30, all of these deposits have been earned.
6.		Employees are owed a total of $490 at November 30.
7.		A senior citizens organization that had not made an advance deposit took a river tour for $1,270. This group was not billed until December for the services performed.
8.		Additional advertising costs of $250 have been incurred, but the bills have not been received by November 30.
9.		On November 1, the company paid $2,410 rent in advance for November and December.
10.		Income tax payable for the year is estimated to be an additional $280 beyond that recorded to date.

Prepare the adjusting journal entries required at November 30. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Sr no.	Date	Account Titles and Explanation	Debit	Credit
1.	Nov. 30
2.	Nov. 30
3.	Nov. 30
4.	Nov. 30
5.	Nov. 30
6.	Nov. 30

Sr no.	Date	Account Titles and Explanation	Debit	Credit
1.	Nov. 30
2.	Nov. 30
3.	Nov. 30
4.	Nov. 30
5.	Nov. 30
6.	Nov. 30
7.	Nov. 30
8.	Nov. 30
9.	Nov. 30
10.	Nov. 30

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