The trial balance of Bonita Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Credit BONITA FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Cash $33,060 Accounts Receivable 36,940 Inventory 48,240 Supplies 8,740 Equipment 139,480 Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,680 Advertising Expense 27,520 $26,240 54,240 51,740 93,240 11,240 764,800 Advertising Expense Utilities Expenses Maintenance and Repairs Expense Delivery Expense Rent Expense Totals 27,520 15,320 12,100 16,700 25,120 $1,001,500 $1,001,500 Adjustment data: 1. 2. 3. Supplies on hand totaled $4,740. Depreciation is $16,680 on the equipment. Interest of $11,810 is accrued on notes payable at November 30. Other data: 1. 2. 3. Salaries expense is 70% selling and 30% administrative. Rent expense and utilities expenses are 80% selling and 20% administrative. $30,000 of notes payable are due for payment next year. Maintenance and repairs expense is 100% administrative. 4. Your answer is correct. Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Debit Credit No. Date Account Titles and Explanation Nov. Supplies Expense 30 1. 4000 Supplies 4000 2. Nov. 30 Depreciation Expense 16,680 Accumulated Depreciation-Equipment 16,680 Nov. 3. Interest Expense 11,810 30 Interest Payable 11,810 BONITA FASHION CENTER Adjusted Trial Balance November 30, 2020 Debit Credit Cash $ 33,060 $ Accounts Receivable 36,940 Inventory 48,240 Supplies 8,740 Equipment 139,480 Accumulated Depreciation-Equipment 26,240 Notes Payable 54,240 Accounts Payable 51,740 Interest Payable 93,240 Common Stock 11,240 Retained Earnings 764,800 Sales Revenue 764,800 Cala Dotwc sd Alla Coc Common Stock 11,240 Retained Earnings 764.800 Sales Revenue 764,800 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,680 Advertising Expense 27,520 Utilities Expenses 15,320 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,120 Supplies Expense 4,740 Depreciation Expense 4,740 Interest Expense 11,810 Total $ 1787590 $ 1001500