The tris balance of Nwh Favkion Center contained the Iollowing accounts at Noveinber 30 , the end of the companys fical year. Adsotinent daka: 1. Supples anhand totaled $4590 2. Depreciucion ia S16s75 on the eqipment. 3. Intertst ot 511,090 is accrued on notes payabic at November 30 : outer dace 1. Sul aries erpence is 7ons welling and 30b adminiatrative. 2. 130000 of motes pwible ine due for pareneot nent ytar. Menteraver and orpals copersels 1005 ideninhtrative. 3. Interest of $11,040 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%6 administrative. (a) Journalize the adjusting entries. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) 1. NASH FASHION CENTER TRIALBALANCE NOVEMBER 30,2020 Cash $32,780Debit Accounts Receivable Inventory Supplies 36,730 Equipment 48,030 Accumulated Depreciation-Equipment Notes Payable 8,530 Accounts Payable 139,060 Common Stock Retained Earnings Sales Revenue $26,100 Sales Returns and Allowances Cost of Goods Sold 54,030 Salaries and Wages Expense Advertising Expense Utilities Expenses 51,530 Maintenance and Repairs Expense Delivery Expense 93,030 11,030 764,310 Rent Expense Totals 4,200 495,400 138,960 27,450 15,040 Totals 12,100