Prepare the adjusting entries at December 31, 2025. (Show all computations). P2.4 (LO 3, 4, 5) (Financial Statements, Adjusting and Closing Entries) The trial balance of Bel- lemy Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Cash Accounts Receivable Inventory Supplies Bellemy Fashion Center Trial Balance November 30, 2025 Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expenses Maintenance and Repairs Expense Delivery Expense Rent Expense Debit $ 28,700 33,700 45,000 5,500 133,000 3. $30,000 of notes payable are due for payment next year. 4. Maintenance and repairs expense is 100% administrative. 4,200 495,400 140,000 26,400 14,000 12,100 16,700 24,000 $978,700 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: Credit $ 24,000 51,000 48,500 90,000 8,000 757,200 $978,700 1. Salaries expense is 70% selling and 30% administrative. 2. Rent expense and utilities expenses are 80% selling and 20% administrative.