statement of retained earnings for the month ended November 30 along with the November 30 balance sheet. \begin{tabular}{|c|c|c|} \hline \begin{tabular}{c} Velor Inc. \\ Adjusted Trial Balance \\ November 30, 2019 \end{tabular} & & \\ \hline & Debit & Credit \\ \hline Accumulated depreciation, boats & & 14,000 \\ \hline Accumulated depreciation, furniture & & 8,500 \\ \hline Boats & 95,000 & \\ \hline Common stock & & 149,000 \\ \hline Consulting revenue & & 41,500 \\ \hline Depreciation expense, boats & 14,000 & \\ \hline Depreciation expense, furniture & 8,500 & \\ \hline Dividends... & 30,500 & \\ \hline Furniture & 75,000 & \\ \hline Insurance expense & 39,000 & \\ \hline Interest expense & 17,000 & \\ \hline Interest payable & & 14,000 \\ \hline Notes receivable & 162,000 & \\ \hline Prepaid insurance & 28,500 & \\ \hline Prepaid interest & 11,000 & \\ \hline Rent revenue & & 59,000 \\ \hline Salaries expense & 43,500 & \\ \hline Salaries payable & & 39,500 \\ \hline Service revenue & & 68,000 \\ \hline Short-term notes payable. & & 97,500 \\ \hline Unearned revenue & & 33,000 \\ \hline Totals & 524,000 & 524,000 \\ \hline \end{tabular}