Accounts payable Accounts receivable Accumulated depreciation, equipment Accumulated depreciation, truck Debit $ 48,900 Credit $ 31,900 9,900 21,900 Cash Depreciation expense Equipment 15,300 4,700 Franchise 19,900 Gas and oil expense 21,900 Interest expense 8,400 Interest payable 540 Land not currently used in business operations 840 157,000 Long-term notes payable1 Notes payable, due February 1, 2021 36,800 7,900 Notes receivable2 7,800 Intangible asset Prepaid rent Rent expense Repair revenue Repair supplies Repair supplies expense Truck Unearned repair revenue Vic Sopik, capital Vic Sopik, withdrawals Totals 7,900 14,900 51,900 275,000 14,000 29,900 26,900 13,500 82,100 49,900 $479,840 $479,840 $5,900 of the long-term note payable is due during the year ended March 31, 2021. 2 $2,900 of the notes receivable will be collected by March 31, 2021. The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Accounts payable Accounts receivable Debit Credit $ 31,900 Accumulated depreciation, equipment $ 48,900 Accumulated depreciation, truck Cash Depreciation expense Equipment 9,900 21,900 15,300 4,700 19,900 Franchise 21,900 Gas and oil expense 8,400 Interest expense 540 Interest payable 840 Land not currently used in business operations 157,000 Long-term notes payable 36,800 Notes payable, due February 1, 2021 7,900 Notes receivable2 7,800 Intangible asset Prepaid rent Rent expense Repair revenue Repair supplies Renair supplies exnence 7,900 14,900 51,900 275,000 14,000 Save & Required: a. Select account titles, for which the account balance would not appear on the post-closing trial balance. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) 7 Accounts payable Accounts receivable Long-term notes payable Notes payable ? Accumulated depreciation, equipment Notes receivable ? Accumulated depreciation, truck 7 Patent ? Cash Prepaid rent 7 Depreciation expense 7 Rent expense Equipment 7 Repair revenue ? 7 Franchise Repair supplies Gas and oil levnenca Repair supplies expense