The trial balance of Vaughn Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Credit VAUGHN FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2020 Debit Cash $33,330 Accounts Receivable 37,120 Inventory 48,420 Supplies 8,920 Equipment 139,840 Accumulated Depreciation Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Sales Revenue Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,440 Advertising Expense 27,610 Utilities Expenses 15,560 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,210 Totals $1,002,850 $26,420 54,420 51,920 93,420 11,420 765,250 $1,002,850 Adjustment data: 1. Supplies on hand totaled $4,920. 2. Depreciation is $16,815 on the equipment. 3. Interest of $10,640 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, for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation Debit Credit 1. Nov. 30 2. Nov. 30 2. Nov. 30 3. Nov. 30