Problem 5-3A (Part Level Submission) The Deluxe Store is located in midtown Madison. During the past several years, net income has been declining because of suburban shopping centers. At the end of the companys fiscal year on November 30, 2017, the following accounts appeared in two of its trial balances. Unadjusted Adjusted Unadjusted Adjusted Accounts Payable $25,700 $25,700 Inventory $29,000 $29,000 Accounts Receivable 30,700 30,700 Notes payable 37,000 37,000 Accumulated Depr.Equipment 36,500 45,500 Prepaid Insurance 10,000 2,500 Cash 27,000 27,000 Property Tax Expense 2,500 Common Stock 28,500 28,500 Property Taxes Payable 2,500 Cost of Goods Sold 512,000 512,000 Rent Expense 18,000 18,000 Dividends 10,500 10,500 Retained Earnings 61,700 61,700 Freight-Out 5,000 5,000 Salaries and Wages Expense 93,100 93,100 Equipment 145,500 145,500 Sales Commissions Expense 6,500 11,000 Depreciation Expense 9,000 Sales Commissions Payable 4,500 Insurance Expense 7,500 Sales Returns and Allowances 7,100 7,100 Interest Expense 6,500 6,500 Sales Revenue 710,000 710,000 Interest Revenue 9,500 9,500 Utilities Expense 8,000 8,000 Journalize the adjusting entries that were made.