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, 2025 Debit Credit Cash Accounts Receivable Inventory $33,770 37,390 48,690 Supplies Equipment 9,190 140,380 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 $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.