The trial balance of Flounder Fashion Center contained the following accounts at November 30, the end of the companys fiscal year. FLOUNDER FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2017 Debit Credit Cash $ 32,780 Accounts Receivable 36,730 Inventory 48,030 Supplies 8,530 Equipment 139,060 Accumulated Depreciation-Equipment $ 26,100 Notes Payable 54,030 Accounts Payable 51,530 Common Stock 93,030 Retained Earnings 11,030 Sales Revenue 764,310 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,960 Advertising Expense 27,450 Utilities Expenses 15,040 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,050 Totals $ 1,000,030 $ 1,000,030 Adjustment data: 1. Supplies on hand totaled $ 4,530. 2. Depreciation is $ 16,575 on the equipment. 3. Interest of $ 11,040 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. 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 0 for the amounts. Record journal entries in the order presented in the problem.)