The trial balance of Sweet Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. SWEET FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2017 Debit Credit $33,780 37,420 48,720 9,220 140,440 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 Utilities Expenses Maintenance and Repairs Expense Delivery Expense Rent Expense Totals $26,720 54,720 52,220 93,720 11,720 766,000 4,200 495,400 138,040 27,760 15,960 12,100 16,700 25,360 $1,005,100 $1,005,100 Adjustment data: 1. Supplies on hand totaled $5,220. 2. Depreciation is $17,040 on the equipment. 3. Interest of $12,030 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) 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