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

PRONGHORN FASHION CENTER Trial Balance November 30, 2022
		Debit		Credit
Cash		$ 20,200
Accounts Receivable		30,600
Inventory		43,700
Supplies		6,100
Equipment		133,000
Accumulated DepreciationEquipment				$ 30,000
Notes Payable				51,500
Accounts Payable				53,900
Owners Capital				89,500
Owners Drawings		10,500
Sales Revenue				755,400
Sales Returns and Allowances		8,900
Cost of Goods Sold		497,000
Salaries and Wages Expense		139,800
Advertising Expense		24,100
Utilities Expense		13,800
Maintenance and Repairs Expense		12,000
Freight-out		16,500
Rent Expense		24,100
Totals		$980,300		$980,300

Adjustment data:

1.		Supplies on hand totaled $2,150.
2.		Depreciation is $11,300 on the equipment.
3.		Interest of $5,100 is accrued on notes payable at November 30.
4.		Inventory actually on hand is $43,400.

1. Prepare a classified balance sheet as of November 30, 2022. Notes payable of $18,500 are due in January 2023.

2. Journalize the adjusting entries.

3. Journalize the closing entries.

4. Prepare a post-closing trial balance.