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, 2015
		Debit		Credit
Cash		$ 8,680
Accounts Receivable		28,580
Inventory		45,120
Supplies		6,200
Equipment		132,600
Accumulated DepreciationEquipment				$ 25,740
Notes Payable				52,000
Accounts Payable				40,090
Common Stock				52,100
Retained Earnings				43,590
Dividends		11,630
Sales Revenue				755,400
Sales Returns and Allowances		8,650
Cost of Goods Sold		497,400
Salaries and Wages Expense		140,000
Advertising Expense		24,020
Utilities Expense		13,980
Maintenance and Repairs Expense		11,670
Freight-Out		16,570
Rent Expense		23,820
Totals		$968,920		$968,920