Adjustment data: 1. Supplies on hand totaled $5,070. 2. Depreciation is $16,980 on the equipment. 3. Interest of $11,580 is accrued on notes payable at November 30 . Other data: 1. Salaries expense is 70% selling and 30% administrative. 2. Rent expense and utilities expenses 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. 5. Depreciation expense is 100% selling. \begin{tabular}{|c|c|c|} \hline & Debit & Credit \\ \hline Cash & $33,590 & \\ \hline Accounts Receivable & 37,270 & \\ \hline Inventory & 48,570 & \\ \hline Supplies & 9,070 & \\ \hline Equipment & 140,140 & \\ \hline Accumulated Depreciation-Equipment & & $26,640 \\ \hline Notes Payable & & 54,570 \\ \hline Accounts Payable & & 52,070 \\ \hline Common Stock & & 93,570 \\ \hline Retained Earnings & & 11,570 \\ \hline Sales Revenue & & 765,660 \\ \hline Sales Returns and Allowances & 4,200 & \\ \hline Cost of Goods Sold & 495,400 & \\ \hline Salaries and Wages Expense & 138,240 & \\ \hline Advertising Expense & 27,720 & \\ \hline Utilities Expenses & 15,760 & \\ \hline Maintenance and Repairs Expense & 12,100 & \\ \hline Delivery Expense & 16,700 & \\ \hline \multirow[t]{2}{*}{ Rent Expense } & 25,320 & \\ \hline & $1,004,080 & $1,004,080 \\ \hline \end{tabular}