he trial balance of Bellemy Fashion Center contained the following accounts at November 30, the end of the companys fiscal year.

BELLEMY FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2014
		Debit			Credit
Cash		$33,400
Accounts Receivable		37,020
Inventory		48,320
Supplies		8,820
Equipment		139,640
Accumulated Depreciation-Equipment					$26,760
Notes Payable					54,320
Accounts Payable					51,820
Common Stock					93,320
Retained Earnings					11,320
Sales Revenue					765,220
Sales Returns and Allowances		4,200
Cost of Goods Sold		495,400
Salaries and Wages Expense		138,920
Advertising Expense		27,780
Utilities Expenses		15,080
Maintenance and Repairs Expense		12,100
Delivery Expense		16,700
Rent Expense		25,380
Totals		$1,002,760			$1,002,760

Adjustment data:

1.		Supplies on hand totaled $4,820.
2.		Depreciation is $17,070 on the equipment.
3.		Interest of $15,380 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.