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

RIVERBED FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2017
		Debit			Credit
Cash		$33,500
Accounts Receivable		37,210
Inventory		48,510
Supplies		9,010
Equipment		140,020
Accumulated Depreciation-Equipment					$26,580
Notes Payable					54,510
Accounts Payable					52,010
Common Stock					93,510
Retained Earnings					11,510
Sales Revenue					765,510
Sales Returns and Allowances		4,200
Cost of Goods Sold		495,400
Salaries and Wages Expense		138,320
Advertising Expense		27,690
Utilities Expenses		15,680
Maintenance and Repairs Expense		12,100
Delivery Expense		16,700
Rent Expense		25,290
Totals		$1,003,630			$1,003,630

Adjustment data:

1.		Supplies on hand totaled $5,010.
2.		Depreciation is $16,935 on the equipment.
3.		Interest of $11,120 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.)

Prepare an adjusted trial balance.

RIVERBED FASHION CENTER Adjusted Trial Balance November 30, 2017