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 accounts balances are normal. Journalize the adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)