ABM Company POST - CLOSING TRIAL BALANCE Dec. 31, 2016 Accounts Debit Credit Cash in Bank Petty Cash Fund Account Receivable 123,153 10,000 659,340 Allowance for Bad debts P 15,000 Notes Receivable Merchandise Inventory Prepaid Expenses Furniture 132,200 774,307 3,200 900,000 Acc. Dep. Furniture Transportation Equipment 45,000 1,400,000