The trial balance of Whispering Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. Cash Accounts Receivable Inventory Supplies Equipment Whispering Fashion Center Trial Balance November 30, 2022 Accumulated Depreciation-Equipment Notes Payable Accounts Payable Share Capital-Ordinary Retained Earnings Sales Revenue Debit Credit 33,150 37,000 48,300 8,800 139,600 26,300 54,300 51,800 93,300 11.300 764,950 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,600 Advertising Expense 27,550 Utilities Expense 15,400 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Rent Expense 25,150 Totals 1,001,950 1,001,950 Adjustment data: 1. Supplies on hand totaled 4,800. 2. Depreciation is 16,725 on the equipment. 3. Interest of $10,990 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. 5. Supplies and depreciation are selling expenses. (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) No. Date Account Titles and Explanation Debit Credit