Account type		Debit	Credit
Cash			8550
Accounts Rec. Connie		0
Supplies			150
Prepaid insurance		1750
equipment		3000
Accumulated depr. - Building		83.33
Accumulated depr. - Equipment	21.37
Building			20000
Accounts Rec. Jere		1000
Account Rec. Laurel		1000
Accounts Payable			1500
Salaries Payable			500
Unearned Revenue			900
Belly, Capital			30000
Belly,Withdrawls		1000
Service Revenue			5100
Salaries Expense		1000
Insurance Expense		250
Utilities expense		250
Supplies expense		50
Depreciation Expense- Building	83.33
Depreciation Expense- Equipment	21.37
	Total		38104.70	38104.70

Create a post closing trial balance as of December 31,2023