The Splish Brothers Inc. 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.. Unadjusted Adjusted Upadjusted Adjusted Accounts Payable $25,300 $25,300 Inventory $28,000 $28,000 Accounts Receivable 30,600 30,600 Notes payable 36,000 36,000 Accumulated Depr-Equipment 33,000 44,000 Prepaid Insurance 10,500 3,200 Cash 25,000 25,000 Property Tax Expense 2,500 Common Stock 27,100 27,100 Property Taxes Payable 2,500 Cost of Goods Sold 513,000 513,000 Rent Expense 15,400 15,400 Dividends 10,500 10,500 Retained Earnings 61,700 61,700 Freight-Out 5,400 5,400 Salaries and Wages Expense 91,900 91,900 Equipment 145,500 145,500 Sales Commissions Expense 6,500 11,000 Depreciation Expense 11,000 Sales Commissions Payable 4,500 Insurance Expense 7,300 Sales Returns and Allowances 7,300 7.300 Interest Expense 6.300 6,300 Sales Revenue 710,000 710,000 Interest Revenue 11.000 11,000 Utilities Expense 8,200 8.200