Adjusted Trial Balance
Account	Debit	Credit
Cash	$ 12,130
Accounts Receivable	$ 4,240
Supplies	$ 4,200
Equipment	$ 7,850
Accumulated Depreciation		$ 2,100
Accounts Payable		$ 2,100
Unearned Revenue		$ 380
Perez, Capital		$ 28,000
Perez, Withdraw	$ 3,500
Misc. Revenue		$ 200
Trimming Revenue		$ 5,800
Advertising Expense	$ 210
Depreciation Expense	$ 400
Fuel Expense	$ 950
Salary Expense	$ 5,100
Total	$ 38,580	$ 38,580

11. Prepare the closing entries for the following adjusted trial balance, then prepare a post-closing trial balance