The trial balance of Sunland Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Sunland Fashion Center Trial Balance November 30, 2025 Debit Credit Cash $33,240 Accounts Receivable 37,060 Inventory 48,360 Supplies 8,860 Equipment 139,720 Accumulated Depreciation-Equipment $26,360 Notes Payable 54,360 Accounts Payable 51,860 Common Stock 93,360 Retained Earnings 11,360 Sales Revenue 765,100 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,520 Advertising Expense 27,580 Utilities Expenses 15,480 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,180 $1,002,400 $1,002,400 Adjustment data: 1. Supplies on hand totaled $4,860. 2. Depreciation is $16,770 on the equipment. 3. Interest of $11,510 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. (a) Your Answer Correct Answer (Used) 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. List all debit entries before credit entries.) Date Account Titles and Explanation Nov. 30 Supplies Expense Supplies Nov. 30 Depreciation Expense Accumulated Depreciation-Equipment Nov. 30 Interest Expense Interest Payable Debit 4,000 16,770 11,510 Credit 4,000 16,770 11,510 Prepare an adjusted trial balance. Cash Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense SUNLAND FASHION CENTER Adjusted Trial Balance For the Year Ended November 30, 2025 Debit 33,240 37,060 $48,360 139,720 27,580 27,580 A Credit $8,860 4,200 495,400 138,520 765,100 Notes Payable Accounts Payable 27,580 Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expenses 27,580 15,480 Maintenance and Repairs Expense 12,100 Delivery Expense Rent Expense Interest Expense Supplies Expense Accumulated Depreciation-Equipment Interest Payable Total A 16,700 $25,180 $11,510 16,770 $313,890 495,400 138,520 765,100 4000 11,510 $1,316,320