2 Fill out the Post-Closing Trial Balance as of December 31, 2016 date using the given information in the T- accounts. Enter accounts in Chart of Accounts order. Dec. 31 Prepaid Insurance 3.600 Bal. 3,600 Common Stock Interest Payable Account Title Cash 5,300 Dec. 31 Accounts Receivable 5,300 Bal. Prepaid Insurance SMART TOUCH LEARNING Post-Closing Trial Balance December 31, 2016 Debit Balance 18,700 12,500 Credit Furniture 22,100 Accumulated Depreciation--Furniture 7,500 2,700 Dec. 31 Accounts Payable 10,000 2,700 Bal. Interest Payable Unearned Revenue 18,600 Common Stock 12,800 Dec. 31 Retained Earnings 12,800 Bal. Total 56,900 56,900 Retained Earnings