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

SAGE FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2017
		Debit			Credit
Cash		$32,880
Accounts Receivable		36,820
Inventory		48,120
Supplies		8,620
Equipment		139,240
Accumulated Depreciation-Equipment					$26,120
Notes Payable					54,120
Accounts Payable					51,620
Common Stock					93,120
Retained Earnings					11,120
Sales Revenue					764,500
Sales Returns and Allowances		4,200
Cost of Goods Sold		495,400
Salaries and Wages Expense		138,840
Advertising Expense		27,460
Utilities Expenses		15,160
Maintenance and Repairs Expense		12,100
Delivery Expense		16,700
Rent Expense		25,060
Totals		$1,000,600			$1,000,600

Adjustment data:

1.		Supplies on hand totaled $4,620.
2.		Depreciation is $16,590 on the equipment.
3.		Interest of $11,470 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.
		Maintenance and repairs expense is 100% administrative. 1. Prepare a classified balance sheet as of November 30, 2017 2. Journalize the closing entries 3. Prepare a post-closing trial balance.