1 Silver Tone Partners, Inc. 6 12/31/2016 12/31/2017 12/31/2017 12/31/2017 Post Closing Trial Balance Unadjusted Trial BalanceAdjustingsAdjusted Trial BalanceClosing s Closing Entries ebit Post Closing Trial Balance 2,000 46,750 ? 6,250? 7 12000 Accounts Receivable 9 15000 Funiture and Equipment 10 17000-Accumulated Depreciation 2,000 ? 1,000? 12 18700-Prepaid Insurance 9,000 2,000 8,000 15 16 23000- Accrued Expenses 24000_ Note Payable - Current 1,000 2,000? 210,000 22 51000 Cost of Goods Sold 9,000 26 64300 Meals and Entertainment 1,000 ? 256.500 $ 741.250 s 141. 22,000