(d) Journalize the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Credit 1 Nov. 30 (To close accounts with credit balances.) 2. Nov. 30 (To close accounts with debit balances.) Nov. 3. 30 (To close net income / (loss).) BRAMBLE FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Credit Cash $ 33,320 37,090 48,390 8.890 139,780 $26.460 54,390 51.890 Accounts Receivable Inventory Supplies 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 Totals 93,390 11,390 765,210 4,200 495,400 138,480 27,630 15,520 12.100 16,700 25,230 $ 1,002,730 $ 1,002,730 Adjustment data: 1. 2. 3. Supplies on hand totaled $ 4.890. Depreciation is $ 16.845 on the equipment. Interest of $ 10,310 is accrued on notes payable at November 30. Other data: 1. 2. Salaries expense is 70% selling and 30% administrative. Rent expense and utilities expenses are 80% selling and 20% administrative. $30.000 of notes payable are due for payment next year. Maintenance and repairs expense is 100% administrative. 4