Assuming the following Adjusted Trial Balance, recreate the Post-Closing Trial Balance that would result after all closing journal entries were made and posted:

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Adjusted Trial Balance Debit $17,900 9,900 1,600 2,500 Cash Accounts Receivable Supplies Prepaid Insurance Salaries Payable Common Stock Retained Earnings Dividends Service Fee Revenue Salaries Expense Supplies Expense Insurance Expense 4,000 16,900 4,200 1,450 $58,450 Credit $ 8,600 10,000 2,800 37,050 $58,450