The trial balance of Valdez Fashion Center contained the following accounts at November 30, the end of the companys fiscal year.

VALDEZ FASHION CENTER Trial Balance November 30, 2017
		Debit		Credit
Cash		$ 8,000
Accounts Receivable		28,000
Inventory		42,000
Supplies		6,000
Equipment		130,000
Accumulated DepreciationEquipment				$ 25,000
Notes Payable				50,000
Accounts Payable				47,800
Common Stock				40,000
Retained Earnings				40,000
Dividends		10,000
Sales Revenue				755,200
Sales Returns and Allowances		8,600
Cost of Goods Sold		497,000
Salaries and Wages Expense		139,500
Advertising Expense		24,000
Utilities Expense		13,500
Maintenance and Repairs Expense		11,500
Freight-Out		16,400
Rent Expense		23,500
Totals		$958,000		$958,000

Adjustment data:

1.		Supplies on hand totaled $2,000.
2.		Depreciation is $11,000 on the equipment.
3.		Interest of $7,000 is accrued on notes payable at November 30.
4.		Inventory actually on hand is $41,700.

ter containea uu une ollowing accounts at rvo une company s VALDEZ FASHION CENTER Trial Balance 30, 2017 Debit Credit $8,000 28,000 42,000 6,000 130,000 Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock 25,000 50,000 47,800 40,000 40,000 Dividends Sales Revenue Sales Returns and Allowances Cost of Goods Sold Salaries and Wages Expense Advertising Expense Utilities Expense Maintenance and Repairs Expense Freight-Out Rent Expense 10,000 755,200 8,600 497,000 139,500 24,000 13,500 11,500 16,400 23,500