Journalize the adjusting entries

The trial balance of Waterway Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. WATERWAY FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Credit Cash $33,510 Accounts Receivable 37,240 Inventory 48,540 Supplies 9,040 Equipment 140,080 Accumulated Depreciation-Equipment $26,540 Notes Payable 54,540 Accounts Payable 52,040 Common Stock 93,540 Retained Earnings 11,540 Sales Revenue 765,550 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,280 Advertising Expense 27,670 Utilities Expenses 15,720 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,270 Totals $1,003,750 $1,003,750 Adjustment data: 1. 2. 3. Supplies on hand totaled $5,040. Depreciation is $16,905 on the equipment Interest of $11,880 is accrued on notes payable at November 30. Other data: 1. 2. 3. 4. 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. Journalize the adjusting 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 0 for the amounts. Record journal entries in the order presented in the problem.) Debit Credit No. Date Account Titles and Explanation Nov. 1. | 30 2. Nov. 30 3. Nov. 30