Please answer the question. The choices are in the last picture.

Problem 5-3A (Part Level Submission) The Whispering Winds Corp. 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, 2019, the following accounts appeared in two of its trial balances. Accounts Payable Accounts Receivable Accumulated Depr.-Equipment Cash Common Stock Cost of Goods Sold Unadjusted Adjusted $25,300 $25,300 30,600 30,600 33,000 45,000 25,500 25,500 31,200 31,200 504,500 504,500 9,500 9,500 5,700 5,700 145,000 145,000 12,000 7,700 6,200 6,200 9,500 9,500 Inventory Notes payable Prepaid Insurance Property Tax Expense Property Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Sales Commissions Expense Sales Commissions Payable Sales Returns and Allowances Unadjusted Adjusted $29,500 $29,500 37,000 37,000 10,700 3,000 2,500 2,500 12,000 12,000 61,700 61,700 95,000 95,000 6,500 11,000 4,500 8,000 8,000 700,000 700,000 9,000 9,000 Dividends Freight-Out Equipment Depreciation Expense Insurance Expense Interest Expense Interest Revenue Sales Revenue Utilities Expense Whispering Winds Corp. Income Statement $ $ $ Dividends Net Income / (Loss) Retained Earnings, December 1, 2018 Retained Earnings, November 30, 2019 Sales Total Revenues Net Sales Gross Profit Operating Expenses Total Operating Expenses Income from Operations Other Revenues and Gains Other Expenses and Losses