Presented below is the November 30, 2019, unadjusted trial balance of XYZ Football Club, which is

General Journal
    General Journal - XYZ Fooltball Clu
    Date    Account    REF    Debit    Credit
    Dec. 5    Accounts Payable        $4,950
         Cash            $4,950
    Dec. 6    Prepaid Stadium rental        $8,500
         Cash            $8,500
    Dec. 6    Supplies Inventory        $720
         Accounts Payable            $720
    Dec. 7    Cash        $16,000
         Admission revenue            $16,000
    Dec. 9    Cash        $480
         UNEARNED ADMISSION REVENUE            $480
    Dec. 10    CONCESSION INVENTORY        $2,150
         Accounts payable            $2,150
    Dec. 12    Equipment        $34,000
         Cash            $500
         Long term Note payable            $33,500
    Dec. 14    Wages Expense        $14,200
         Cash            $14,200
    Dec. 16    Accounts Payable        $720
         Cash            $720
    Dec. 17    Supplies Inventory        $1,800
         Accounts Payable            $1,800
    Dec. 19    Cash        $6,000
         Common Stock            $6,000
    Dec. 21    Cash        $33,410
         CONCESSIONS REVENUE            $22,750
         ADMISSION REVENUE            $10,660
    Dec. 24    Maintenance Expense        $1,600
         Cash            $1,600
    Dec. 25    CONCESSION INVENTORY        $8,200
         Accounts Payable            $8,200
    Dec. 27    Accounts Payable        $1,800
         Cash            $1,800
    Dec. 28    Wages Expense        $17,720
         Cash            $17,720
    Dec. 30    Advertising Expense        $2,500
         Cash            $2,500
    Dec. 31    Cash        $40,850
         CONCESSIONS REVENUE            $17,850
         ADMISSION REVENUE            $23,000
    Dec. 31    Dividends        $7,600
         Cash            $7,600
    ADJUSTING ENTRIES
    General Journal - XYZ Fooltball Clu
    Date    Account    REF    Debit    Credit
    a.    Wages Expense        $1,160
         Wages Payable            $1,160
    b.    CONCESSIONS EXPENSE - 513        $18,535
        CONCESSION INVENTORY - 112            $18,535
    c.    SUPPLIES EXPENSE - 514        $7,595
        SUPPLIES INVENTORY - 113            $7,595
    d.    STADIUM RENTAL EXPENSE - 512        $19,090
        PREPAID STADIUM RENTAL- 114            $19,090
    e.    DEPRECIATION EXPENSE, EQUIPMENT - 518        $16,750
        ACCUMULATED DEPRECIATION EQUIPMENT- 132            $16,750
    f.    DEPRECIATION EXPENSE, BUILDING - 519        $35,750
        ACCUMULATED DEPRECIATION BUILDING- 136            $35,750
    g.    UTILITIES EXPENSE - 515        $1,230
        UTILITIES PAYABLE- 213            $1,230
    h.    INTEREST EXPENSE - 520        $1,750
        INTEREST PAYABLE- 214            $1,750
    i.    UNEARNED ADMISSION REVENUE- 215        $2,280
        ADMISSION REVENUE - 411            $2,280
    CLOSING ENTRIES
    General Journal - XYZ Fooltball Clu
    Date    Account    REF    Debit    Credit
    Cls_1    ADMISSION REVENUE - 411        $564,540
        CONCESSIONS REVENUE - 412        $569,250
         Income Summary            $1,133,790
    Cls_2    Income Summary        $910,010
        WAGES EXPENSE - 511            $463,280
        STADIUM RENTAL EXPENSE - 512            $206,090
        CONCESSIONS EXPENSE - 513            $136,765
        SUPPLIES EXPENSE - 514            $7,595
        UTILITIES EXPENSE - 515            $17,830
        ADVERTISING EXPENSE - 516            $8,800
        MAINTENANCE EXPENSE - 517            $15,400
        DEPRECIATION EXPENSE, EQUIPMENT - 518            $16,750
        DEPRECIATION EXPENSE, BUILDING - 519            $35,750
        INTEREST EXPENSE - 520            $1,750
    Cls_3    Income Summary        $223,780
        RETAINED EARNINGS - 312            $223,780
    Cls_4    RETAINED EARNINGS - 312        $7,600
        DIVIDENDS - 313            $7,600
General Ledge
    General Ledger - XYZ Football Clu
    CASH - 111
    DATE    DESCRIPTION    DEBIT    CREDIT    BALANCE
    Nov. 30    Balance            $238,000
    Dec. 5    Accounts Payable        $4,950    $233,050
    Dec. 6    Prepaid Stadium rental        $8,500    $224,550
    Dec. 7     Admission revenue    $16,000        $240,550
    Dec. 9     UNEARNED ADMISSION REVENUE    $480        $241,030
    Dec. 12    Equipment        $500    $240,530
    Dec. 14    Wages Expense        $14,200    $226,330
    Dec. 16    Accounts Payable        $720    $225,610
    Dec. 19     Common Stock    $6,000        $231,610
    Dec. 21    Revenues    $33,410        $265,020
    Dec. 24    Maintenance Expense        $1,600    $263,420
    Dec. 27    Accounts Payable        $1,800    $261,620
    Dec. 28    Wages Expense        $17,720    $243,900
    Dec. 30    Advertising Expense        $2,500    $241,400
    Dec. 31    Revenues    $40,850        $282,250
    Dec. 31    Dividends        $7,600    $274,650
                    $274,650
                    $274,650
    CONCESSION INVENTORY - 112
    DATE    DESCRIPTION    DEBIT    CREDIT    BALANCE
    Nov. 30    Balance            $10,200
    Dec. 10     Accounts...