BLUE FASHION CENTER Trial Balance November 30, 2022 Debit Credit Cash Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Owner's Capital Owner's Drawings Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expense Maintenance and Repairs Expense Freight-out Rent Expense $21,800 29,500 44,200 6,200 130,000 $25,000 50,000 57,900 90.500 10,500 755,200 497,000 139,700 24,500 14,000 11,800 16,800 23,900 Adjustment data: 1. Supplies on hand totaled $2,200. 2. Depreciation is $11,100 on the equipment. 3. Interest of $5,000 is accrued on notes payable at November 30 . 4. Inventory actually on hand is $43,900. BLUE FASHION CENTER Income Statement $ : $ s