Problem 5-5A (Part Level Submission) The trial balance of Novak Corp. contained the following accounts at November 30, the end of the companys fiscal year. Novak Corp. Trial Balance November 30, 2019 Debit Credit Cash $ 8,800 Accounts Receivable 29,700 Inventory 45,200 Supplies 6,200 Equipment 135,000 Accumulated DepreciationEquipment $ 29,000 Notes Payable 51,000 Accounts Payable 50,400 Common Stock 45,000 Retained Earnings 40,000 Dividends 10,000 Sales Revenue 756,000 Sales Returns and Allowances 9,000 Cost of Goods Sold 497,100 Salaries and Wages Expense 139,800 Advertising Expense 24,000 Utilities Expense 13,900 Maintenance and Repairs Expense 11,800 Freight-Out 16,800 Rent Expense 24,100 Totals $971,400 $971,400 Adjustment data: 1. Supplies on hand totaled $2,200. 2. Depreciation is $13,000 on the equipment. 3. Interest of $4,000 is accrued on notes payable at November 30. 4. Inventory actually on hand is $44,900.