The trial balance of Pina Colada Corp.contained the following accounts at November 30, the end of the company's fiscal year. The company uses the perpetual inventory system. Pina Colada Corp Trial Balance November 30, 2022 Debit Credit Cash $ 8,100 Accounts Receivable 28,700 Inventory 44,700 Supplies 6,100 Equipment 132,000 Accumulated Depreciation-Equipment $ 26,000 Notes Payable 51,000 Accounts Payable 33,600 Common Stock 60,000 Retained Earnings 40,000 Dividends 10,500 Sales Revenue 755,600 Sales Returns and Allowances 8,700 Cost of Goods Sold 497,100 Salaries and Wages Expense 140,000 Advertising Expense 24,200 Utilities Expense 13,600 Maintenance and Repairs Expense 12,100 Freight-Out 16,400 Rent Expense 24,000 Totals $966,200 $966,200 Adjustment data: 1. 2. 3. 4 Supplies on hand totaled $2,400. Depreciation is $13,500 on the equipment. Interest of $4,000 is accrued on notes payable at November 30. Inventory actually on hand is $44,300. 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.) Debit No. Date Account Titles and Explanation Nov. 30 1. (To adjust supplies expense) 2. Nov. 30 (To adjust depreciation on equipment) 3. Nov. 30 TE LE JE (To adjust interest expense) 4. Nov. 30 (To adjust merchandise inventory) 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.) Titles and Explanation Debit Credit it supplies expense) it depreciation on equipment) it interest expense) it merchandise inventory) eTextbook and Media List of Accounts