The trial balance of Bellemy Fashion Center contained the following accounts at November 30, the end of the company's fiscal year.

BELLEMY FASHION CENTER
Trial Balance
November 30, 2010

Debit Credit
Cash $28,700
Accounts Receivable 33,700
Merchandise Inventory 45,000
Store Supplies 5,500
Store Equipment 85,000
Acc. Depreciation - Store Equipment $18,000
Delivery Equipment 48,000
Acc. Depreciation - Delivery Equipment 6,000
Notes Payable 51,000
Accounts Payable 48,500
Common Stock 90,000
Retained Earnings 8,000
Sales 757,200
Sales Returns and Allowances 4,200
Cost of Goods Sold 495,400
Salaries Expense 140,000
Advertising Expense 26,400
Utilities Expense 14,000
Repair Expense 12,100
Delivery Expense 16,700
Rent Expense 24,000


$978,700
$978,700



Adjustment data:

Store supplies on hand totaled $1,500.
Depreciation is $9,000 on the store equipment and $6,000 on the delivery equipment.
Interest of $11,000 is accrued on notes payable at November 30.
Other data:
Salaries expense is 70% selling and 30% administrative.
Rent expense and utilities expense are 80% selling and 20% administrative.
$30,000 of notes payable are due for payment next year.
Repair expense is 100% administrative.

ITS VERY IMPORTANT THAT THE LAST TWO PARTS ARE COMPLETED