1) The adjusted trial balance of Williams Landscaping at December 31, 2019 is as follows:

	Debit	Credit
Cash	$15,000
Accounts Receivable	30,000
Prepaid Insurance	7,500
Supplies	3,200
Land	40,000
Building	160,000
Accumulated Depreciation--Building		$12,000
Equipment	75,000
Accumulated Depreciation--Equipment		8,500
Accounts Payable		12,000
Salaries Payable		2,000
Unearned Revenue		25,000
Mortgage Payable		100,000
Williams, Capital		21,290
Williams, Withdrawals	23,000
Service Revenue		289,000
Salaries Expense	61,000
Depreciation Expense--Building and Equipment	6,150
Supplies Expense	14,040
Insurance Expense	14,000
Utilities Expense	20,900	________
Total	$469,790	$469,790

There were no new capital contributions during the year. Using the information above, prepare a post-closing trial balance for Williams Landscaping (dated December 31, 2019).