The trial balance of Blue Fashion Center contained the following accounts at November 30, 2022, the end of the company's fiscal year. Cash BLUE FASHION CENTER Trial Balance November 30, 2022 Accounts Receivable Inventory Unearned Sales Revenue Accounts Payable Owner's Capital Owner's Drawings Sales Revenue Sales Returns and Allowances Debit $ 21,400 29,300 89,200 14,000 8,700 Credit $ 20,000 25,300 89,500 755,200

The trial balance of Blue Fashion Center contained the following accounts at November 30,2022 , the end of the company's fiscal year. Adjustment data: 1. Customers used gift cards to purchase merchandise totating $9,000. 2. Inventory actuatly on hand is $88,400. Cost of Goods Sold 497,100 Advertising Expense 24,200 Salaries and Wages Expense 139,500 Freight-Out 16,600 Rent Expense 33,300 Utilities Expense 13,600 Interest Expense 3,100 Totals Net income/Loss Totals