The following is Oriole Tours Inc's unadjusted trial balance at its year-end,November 30,2025.The company adjusts its accountsannually. Debit Credit Cash $15,975 Accounts Receivable 7,690 Supplies 1,040 Prepaid Rent 2,450 Prepaid Insurance 7,368 Equipment 153,890 Accumulated Depreciation-Equipment $50,210 Accounts Payable 1,975 Unearned Service Revenue 14,500 Notes Payable(due 2028) 54,000 Common Stock 10,050 Retained Earnings 27,275 Service Revenue 130,623 Salaries and Wages Expense 69,610 Maintenance and Repairs Expense 11,220

Rent Expense 13,250 Interest Expense 3,515 Advertising Expense 875 Income Tax Expense 1,750 $288,633 $288,633 Additional information: 1.The insurance policy has a 1-year term beginning April 1, 2025. At that time, a premium of $7,368 was paid. 2.The equipment was acquired on December 1, 2022. The equipment is depreciated at an annual rate of $25,105. 3.A physical count shows $350 of supplies on hand at November 30. 4.The note payable has a 7% interest rate. Interest is paid on the first day of each following month and was last paid onNovember 1. 5.Deposits of $1,450 each were received for advance tour reservations from 10 school groups. At November 30,tours havebeen provided for all of these groups. 6.Employees are owed a total of $550 in salaries and wages at November 30. 7.A senior citizens' organization that had not made an advance deposit took a river tour for $1,300. This group was not billeduntil December for the services performed. 8.Additional advertising costs of $310 have been incurred, but the bills have not been received by November 30. 9.On November 1,the company paid $2,450 rent in advance for November and December.