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

BELLEMY FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2014
		Debit			Credit
Cash		$33,140
Accounts Receivable		36,970
Inventory		48,270
Supplies		8,770
Equipment		139,540
Accumulated Depreciation-Equipment					$26,340
Notes Payable					54,270
Accounts Payable					51,770
Common Stock					93,270
Retained Earnings					11,270
Sales Revenue					764,910
Sales Returns and Allowances		4,200
Cost of Goods Sold		495,400
Salaries and Wages Expense		138,640
Advertising Expense		27,570
Utilities Expenses		15,360
Maintenance and Repairs Expense		12,100
Delivery Expense		16,700
Rent Expense		25,170
Totals		$1,001,830			$1,001,830

Adjustment data:

1.		Supplies on hand totaled $4,770.
2.		Depreciation is $16,755 on the equipment.
3.		Interest of $11,850 is accrued on notes payable at November 30.

Other data:

1.		Salaries expense is 70% selling and 30% administrative.
2.		Rent expense and utilities expenses are 80% selling and 20% administrative.
3.		$30,000 of notes payable are due for payment next year.
4.		Maintenance and repairs expense is 100% administrative.

2. Prepare an adjusted trial balance.

3. Prepare a multiple-step income statement and retained earnings statement for the year and a classified balance sheet as of November 30, 2014.

4. Journalize the closing entries.

5. Prepare a post-closing trial balance.