5A-5. From the following accounts (not in order), prepare a post-closing trial balance for Wey Co. on August 31, 2018. Note: These balances are before closing. Accounts Receivable Legal Supplies Office Equipment Repair Expense Salaries Expense $18,875 14,250 30,000 2,000 2,200 P. Wey, Capital P. Wey, Withdrawals Legal Fees Earned Accounts Payable Cash $40,825 5,500 18,000 40,000 26,000