Big Box Store is located in midtown Madison. During the past several years, net income has been declining because of suburban shopping centers. At the end of the company's fiscal year on November 30, 2022, the following accounts appeared in two of its trial balances. Unadjusted Adjusted Unadjusted Accounts Payable $25,200 $25,200 Notes payable $37,000 Accounts Receivable 30,500 30,500 Owner's Capital 101,700 Accumulated Depr.-Equipment 34,000 45,000 Owner's Drawings 10,000 Cash 26,000 26,000 Prepaid Insurance 10,500 Cost of Goods Sold 518,000 518,000 Property Tax Expense Freight-Out 6,500 6,500 Property Taxes Payable Equipment 146,000 146,000 Rent Expense 15,000 Depreciation Expense 11,000 Salaries and Wages Expense 96,000 Insurance Expense 7,000 Sales Revenue 720,000 Interest Expense 6,400 6,400 Sales Commissions Expense 6,500 Interest Revenue 2,000 2,000 Sales Commissions Payable Inventory 32,000 32,000 Sales Returns and Allowances 8,000 Utilities Expense 8,500