The trial balance of Sheffield Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Credit Sheffield Fashion Center Trial Balance November 30, 2022 Debit Cashi 33,420 Accounts Receivable 37.180 Inventory 48,480 Supplies 8.980 Equipment 139,960 Accumulated Depreciation-Equipment Notes Payable Accounts Payable Share Capital-Ordinary Retained Earnings Sales Revenue Sales Returns and Allowances 4.200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,360 Advertising Expense 27,640 Utilities Expense 15.640 Maintenance and Repairs Expense 12.100 26,480 54.480 51.980 93,480 11.480 765.400 Delivery Expense Rent Expense Totals 16,700 25,240 1,003,300 1,003,300 Adjustment data: Supplies on hand totaled 4.980. Depreciation is 16,860 on the equipment 3. Interest of $ 10,490 is accrued on notes payable at November 30. 1. 2. Other data: 1. 2. 3 4. 5. Salaries expense is 70% selling and 30% administrative Rent expense and utilities expenses are 80% selling and 20% administrative. 30,000 of notes payable are due for payment next year. Maintenance and repairs expense is 100% administrative, Supplies and depreciation are selling expenses. (a) (a) 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. Record journal entries in the order presented in the problem) No. Date Account Titles and Explanation Debit Credit 1 30 Nov. 2 Nov 30 3. Nov. 30 e Textbook and Media List of Accounts