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

MARTINEZ FASHION CENTER Trial Balance November 30, 2022
		Debit		Credit
Cash		$ 21,700
Accounts Receivable		30,800
Inventory		46,000
Supplies		6,000
Equipment		134,000
Accumulated DepreciationEquipment				$ 30,000
Notes Payable				51,500
Accounts Payable				60,800
Owners Capital				89,000
Owners Drawings		11,500
Sales Revenue				755,600
Sales Returns and Allowances		8,800
Cost of Goods Sold		497,500
Salaries and Wages Expense		139,800
Advertising Expense		24,200
Utilities Expense		14,000
Maintenance and Repairs Expense		11,900
Freight-out		16,800
Rent Expense		23,900
Totals		$986,900		$986,900

Adjustment data:

1.		Supplies on hand totaled $2,100.
2.		Depreciation is $11,150 on the equipment.
3.		Interest of $5,200 is accrued on notes payable at November 30.
4.		Inventory actually on hand is $45,700.

(a)

Complete the worksheet.