Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expenses Maintenance and Repairs Expense Interest Expense Depreciation Expense Delivery Expense Rent Expense Total Adjustment data: 1. Supplies on hand totaled $5,220. 2. Depreciation is $17,040 on the equipment. 3. Interest of $12,030 is accrued 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. 4. Maintenance and repairs expense is 100% administrative. 5. Depreciation expense is 100% selling. The trial balance of Novak Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Novak Fashion Center \\ Trial Balance \\ November 30,2025 \end{tabular}} \\ \hline & Debit & Credit \\ \hline Cash & $33,780 & \\ \hline Accounts Receivable & 37,420 & \\ \hline Inventory & 48,720 & \\ \hline Supplies & 9,220 & \\ \hline Equipment & 140,440 & \\ \hline Accumulated Depreciation-Equipment & & $26,720 \\ \hline Notes Payable & & 54,720 \\ \hline Accounts Payable & & 52,220 \\ \hline Common Stock & & 93,720 \\ \hline Retained Earnings & & 11,720 \\ \hline Sales Revenue & & 766,000 \\ \hline Sales Returns and Allowances & 4,200 & \\ \hline Cost of Goods Sold & 495,400 & \\ \hline Salaries and Wages Expense & 138,040 & \\ \hline Advertising Expense & 27,760 & \\ \hline Utilities Expenses & 15,960 & \\ \hline \end{tabular} Prepare an adjusted trial balance. Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)