Oriole Store is located in midtown Madison. During the past several years, net income has been declining because of suburban shopping centers. At the end of the company's fiscal year on November 30, 2020, the following accounts appeared in two of its trial balances. Unadjusted Adjusted Unadjusted Adjusted Accounts Payable Accounts Receivable $25,400 30,200 $25,400 Notes payable $35,500 $35,500 30,200 Owner's Capital 97,200 97,200 Accumulated Depr.-Equipment 35,000 46,000 Owner's Drawings 10,500 10,500 Cash 26,500 26,500 Prepaid Insurance 10,300 3,200 Cost of Goods Sold 515,000 515,000 Property Tax Expense 2,500 Freight-Out 5,300 5,300 Property Taxes Payable 2,500 Equipment 147,000 147,000 Rent Expense 15,000 15,000 Depreciation Expense 11,000 Salaries and Wages Expense 96,000 96,000 Insurance Expense 7,100 Sales Revenue 720,000 720,000 Interest Expense 6,100 6,100 Sales Commissions Expense 6,500 11,000 Interest Revenue 1,800 1,800 Sales Commissions Payable 4,500 Inventory 30,000 30,000 Sales Returns and Allowances 8,000 8,000 Utilities Expense 8,500 8,500