The unadjusted trial balance of Shamrock, Inc., a private company following ASPE, contained the following accounts at November 30, the companys fiscal year end:

Shamrock, Inc. Trial Balance November 30, 2020
		Debit		Credit
Cash		$31,540
Accounts receivable		88,560
Inventory		113,400
Supplies		9,290
Equipment		243,000
Accumulated depreciationequipment				$92,880
Vehicles		138,240
Accumulated depreciationvehicles				42,120
Notes payable				91,800
Accounts payable				84,780
Common shares				324,000
Retained earnings				41,050
Sales revenue				1,026,220
Sales returns and allowances		26,140
Cost of goods sold		660,420
Salaries and wages expense		162,000
Advertising expense		50,110
Utilities expense		25,920
Repairs and maintenance expense		34,670
Travel expense		50,440
Rent expense		69,120
		$1,702,850		$1,702,850

Adjustment data:

1.		Supplies on hand totalled $3,350.
2.		Depreciation is $43,200 on the store equipment and $32,400 on the delivery trucks.
3.		Interest of $9,720 is accrued on notes payable at November 30.

Additional information:

1.		Salaries and wages expense is 70% selling and 30% administrative.
2.		Rent expense and utilities expense are 80% selling and 20% administrative.
3.		Of the notes payable, $37,800 is due for payment next year.
4.		Repairs and maintenance expense is 100% administrative.
5.		Expenses pertaining to travel, advertising and supplies are 100% selling.
6.		The income tax rate for the company is 20%. No taxes have been accrued or paid during the year.

Enter the trial balance on a work sheet and complete the work sheet.