The trial balance of Splish Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. SPLISH FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Credit Cash $33,770 Accounts Receivable 37,390 Inventory 48,690 Supplies 9,190 Equipment 140,380 Accumulated Depreciation-Equipment $26,760 Notes Payable 54,690 Accounts Payable 52,190 Common Stock 93,690 Retained Earnings 11,690 Sales Revenue 765,960 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,080 Advertising Expense 27,780 Utilities Expenses 15,920 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,380 Totals $1,004,980 $1,004,980 Adjustment data: 1. Supplies on hand totaled $5,190. 2. Depreciation is $17,070 on the equipment. 3. Interest of $10,440 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 o for the amounts. Record journal entries in the order presented in the problem.) Debit Credit No. Date Account Titles and Explanation 1. Nov. 30 2. Nov. 30 3. Nov. 30 SPLISH FASHION CENTER Income Statement $ Selling expenses $ $ Administrative expenses I 11 SPLISH FASHION CENTER Retained Earnings Statement $ TA SHOW LIST OF ACCOUNTS SPLISH FASHION CENTER Balance Sheet Assets $ $ $ Liabilities and Stockholders' Equity $ $