The following is Carla Vista Tours Inc.$\text{'}$s unadjusted trial balance at its year$-$end, November $30,2025.$ The company adjusts its accounts annually.

Rent Expense

Interest Expense

Advertising Expense

Income Tax Expense

Additional information:

$1.$ The insurance policy has a $1-$year term beginning April $1,2025.$ At that time, a premium of $\backslash (\backslash$$ $7,416\backslash )$ was paid.

$2.$ The equipment was acquired on December $1,2022.$ The equipment is depreciated at an annual rate of $\backslash (\backslash$$ $25,125\backslash ).$

$3.$ A physical count shows $\backslash (\backslash$$ $390\backslash )$ of supplies on hand at November $30.$

$4.$ The note payable has a $\backslash (8\backslash \%\backslash )$ interest rate. Interest is paid on the first day of each following month and was last paid on November $1.$

$5.$ Deposits of $\backslash (\backslash$$ $1,490\backslash )$ each were received for advance tour reservations from $10$ school groups. At November $30,$ tours have been provided for all of these groups.

$6.$ Employees are owed a total of $\backslash (\backslash$$ $590\backslash )$ in salaries and wages at November $30.$

$7.$ A senior citizens' organization that had not made an advance deposit took a river tour for $\backslash (\backslash$$ $1,340\backslash ).$ This group was not billed until December for the services performed.

$8.$ Additional advertising costs of $\backslash (\backslash$$ $350\backslash )$ have been incurred, but the bills have not been received by November $30.$

$9.$ On November $1,$ the company paid $\backslash (\backslash$$ $2,490\backslash )$ rent in advance for November and December.

$10.$ Income taxes payable for the year are estimated to be an additional $\backslash (\backslash$$ $360\backslash )$ beyond that recorded to date.

$($c$)$

Prepare an adjusted trial balance at November $30.($Do not list those accounts that have zero ending balance.$)$

CARLA VISTA TOURS INC.

Adjusted Trial Balance

For the Year Ended November $30,2025$

Debit

Cash

Accounts Receivable

Supplies

Prepaid Rent

Prepaid Insurance

Equipment

Accumulated Depreciation$-$Equipment

Accounts Payable

Credit

$\backslash (\backslash$$ $\backslash )$

$5$

Prepare an adjusted trial balance at November $30.($Do not list those accounts that have zero ending balance.$)$

CARLA VISTA TOURS INC.

Adjusted Trial Balance

Accounts Receivable

Supplies

Prepaid Rent

Prepaid Insurance

Equipment

Accumulated Depreciation$-$Equipment

Accounts Payable

Notes Payable

Interest Payable

Income Taxes Payable

Unearned Service Revenue

Common Stock

Retained Earnings

Service Revenue

Salaries and Wages Expense

Maintenance and Repairs Expense

Rent Expense

Interest Expense

Advertising Expense

Depreciation Expense