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4 5 7 P3-4 Financial Statements, Adjusting and Closing Entries) The trial balance of Bellemy Fashion Center contained the following accounts at November 30, the end of the company's fiscal year 8 BELLEMY FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2014 Debit Credit s 28,700 Cash Accounts Receivable 33,700 45,000 5,500 133,000 Supplies Equipment 24,000 51,000 48,500 90,000 8,000 757,200 Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expenses Maintenance and Repairs Expense Delivery Expense Rent Expense 4,200 495,400 140,000 26.400 14,000 12.100 16,700 24,000 $978,700 $978,700 Adjustment data: 1. Supplies on hand totaled $1,500. 2. Depreciation is $15,000 on the equipment. 3. Interest of $11,000 is acrued 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 Maintenance and repairs expense is 100% administrative. (a) Journalize the adjusting entries (b) Prepare an adjusted trial balance fc) Prepare a multiple-step income statement for the year and a cla ment and retained earnings fied balance sheet as of November 30,2014 d) Journalize the closing entries (e) Prepare a post-closing trial balance helow appeared in the December 31 trial balance of