Daigle Department Store is located in midtown Metropolis. Over the past several years, net income has been declining because of suburban shopping centres. At the end of the company's fiscal year on November 30, 2003, the following accounts appeared in alphabetical order in its unadjusted and adjusted trial balances:
Trial Balance
Unadjusted Adjusted
Accounts Payable $47310 47310
A/R 11770 11770
Accum. Amort.-Delivery Equipment 15680 19680
Accum.Amorti.-Building 32300 41800
Accum.Exp.-Delivery Equipment 0 4000
Accum.Exp-Building 0 9500
Building 125000 125000
B.Daigle, Capital 84200 84200
Cash 8000 8000
COGS 633220 633220
Delivery Equipment 57000 57000
Delivery Expense 8200 8200
B.Daigle, Drawings 12000 12000
Insurance Expense 0 9000
Interest Expense 8000 8000
Interest Rev 5000 5000
Land 50000 50000
Merchandise Inventory 36200 36200
Mortgage Payable 96000 96000
Prepaid Insurance 13500 4500
Property Tax Expense 0 3500
Property Taxes Payable 0 3500
Salaries Expense 139000 139000
Sales 850000 850000
Sales Commissions Expense 8000 12750
Sales Commissions Payable 0 4750
Sales Returns and Allowances 10000 10000
Utilities Expense 10600 10600

Analysis reveals the following additional data:
1. Salaries expense is 70% selling and 30% administrative.
2. Insurance expense is 50% selling and 50% administrative.
3. Amortization expense-building, utilities expense, and property tax expense are administrative expenses.
4. A mortgage payment of $6000 is currently due.

Instructions
Prepare a multiple-step income statement and journalize the adjusting entries that were made