Problem 5-05A a-e The trial balance of Cheyenne Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. CHEYENNE FASHION CENTER Trial Balance November 30, 2020 Debit Credit Cash $ 21,200 Accounts Receivable 31,800 Inventory Supplies Equipment 42,200 6,200 133,000 Accumulated Depreciation-Equipment $27,000 Notes Payable 52,000 Accounts Payable 57,900 Owner's Capital 92,000 Owner's Drawings 13,000 Sales Revenue 755,200 Sales Returns and Allowances 8,800 Cost of Goods Sold 497,400 Salaries and Wages Expense 139,800 Advertising Expense 24,500 Utilities Expense 13,500 Maintenance and Repairs Expense 12,100 Freight-out 16,600 Rent Expense 24,000 Totals $984,100 $984,100 Adjustment data: 1. Supplies on hand totaled $2,200. 2. Depreciation is $11,250 on the equipment. 3. Interest of $4,350 is accrued on notes payable at November 30. 4. Inventory actually on hand is $41,900. 13