Adjusted Trial Balance December 31, 2017 Debit Credit $ 7000 3000 31000 Cash Accounts Receivable Piano Accumulated Depreciation, Piano Salaries Payable ABC, Capital ABC, Withdrawal Teaching Revenue Salaries Expense Depreciation Expense, Piano Utilities Expense $ 27,000 700 17200 2300 38000 30000 5000 4600 Totals $82900 $82.900 repare the post closing trial balance for December 31, 2017 =