The Pina Colada Corp. is located in midtown Madison. During the past several years, net income has been declining because of suburban shopping centers. At the end of the company's fiscal year on November 30, 2022, the following accounts appeared in two of its trial balances. All account balances are normal. Accounts Payable Accounts Receivable Accumulated Depr.-Equipment Cash Common Stock Cost of Goods Sold Dividends Freight-Out Equipment Depreciation Expense Insurance Expense Interest Expense Interest Revenue Unadjusted $25,100 30,400 33,000 27,000 9.900 502,000 10,500 5,300 147,000 Adjusted $25,100 30,400 44,000 27.000 9.900 502.000 10,500 5,300 147.000 11,000 7,600 6,300 12.000 Inventory Notes payable Prepaid Insurance Property Tax Expense Property Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Sales Commissions Expense Sales Commissions Payable Sales Returns and Allowances Sales Revenue Utilities Expense Unadjusted Adjusted $28,500 $28,500 35,500 35,500 10,100 2.500 2,500 2.500 14,600 14.600 61,700 61,700 92.800 92.800 6,500 11.000 4,500 7,300 7,300 720,000 720,000 8.900 8.900 6,300 12,000 Liabilities and Stockholders' Equity Current Notes Payable Supplies Equipment Totales