Debit Credit Debit Credit Cash $33,240 Prepare a post-closing trial balance. Accounts Receivable 37,060 SUNLAND FASHION CENTER Inventory 48,360 Post-Closing Trial Balance Supplies 8,860 Equipment 139,720 Accumulated Depreciation-Equipment $26,360 Notes Payable 54,360 Accounts Payable 51,860 Common Stock 93,360 Retained Earnings 11,360 Sales Revenue 765,100 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,520 Advertising Expense 27,580 Utilities Expenses 15,480 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,180 $1,002,400 $1,002,400 Adjustment data: 1. Supplies on hand totaled $4,860. 2. Depreciation is $16,770 on the equipment. 3. Interest of $11,510 is accrued on notes payable at November 30. Other data: 1. Salaries expense is 70% selling and 30% administrative. Rent expense and utilities expenses are 80% selling and 20% administrative.