The trial balance of Bellemy Fashion Center contained the following accounts at November 30, the end of the company's fiscal year.

Adjustment data:
1. Supplies on hand totaled €1,500.
2. Depreciation is €15,000 on the equipment.
3. Interest of €11,000 is accrued on notes payable at November 30.
Other data:
1. Salaries and wages expense is 70% selling and 30% administrative.
2. Rent expense and utilities expense are 80% selling and 20% administrative.
3. €30,000 of notes payable are due for payment next year.
4. Maintenance and repairs expense is 100% administrative.
Instructions
a. Journalize the adjusting entries.
b. Prepare an adjusted trial balance.
c. Prepare an income statement and retained earnings statement for the year and a classified statement of financial position as of November 30, 2019.
d. Journalize the closing entries.
e. Prepare a post-closing trial balance.