The trial balance of Splish Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Credit SPLISH FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Cash $33,770 Accounts Receivable 37,390 Inventory 48,690 Supplies 9,190 Equipment 140,380 Accumulated Depreciation Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,080 Advertising Expense 27780 Utilities Expenses 15,920 Maintenance and Repairs Expense 12.100 16,700 Delivery Expense Rent Expense 25,380 Totals $1,004,980 $26,760 54,690 52,190 93,690 11,690 765,960 $1,004,980 Adjustment data: 1. 2. Supplies on hand totaled $5,190. Depreciation is $17,070 on the equipment. Interest of $10,440 is accrued on notes payable at November 30. 3. Other data: 1. 2. 3. 4. 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. Debit Credit No. Date Account Titles and Explanation Nov. 30 1. (To close accounts with credit balances.) 2. Nov. 30 (To close accounts with credit balances.) 2. Nov. 30 (To close accounts with debit balances.) 3. Nov. 30 (To close net income/(loss).) MacBook Pro Search or type URL Prepare a post-closing trial balance. SPLISH FASHION CENTER Post-Closing Trial Balance Debit Credit $ $ $