7 and 9. Adjusted Post-closing Trial Balance Trial Balance Account Debit Cash Accounts receivable Prepaid Insurance Prepaid Rent Unused supplies Truck Acc. Dep. - truck Accounts payable Wages payable Income taxes payable Unearned revenue Common stock Retained earnings Income summary Repair revenue Advertising expense Dep. Exp. - truck Insurance expense Interest expense Rent expense Supplies expense Telephone expense Truck operating exp Utilities expense Wages expense Income taxes expense