adjusted Trial Balance for Company B as of December 31, 2016 $10,000 9,000 Cash Accounts receivable Prepaid insurance Equipment Depreciation expense Owner's Drawings Advertising expense Rent expense Salaries and wages expense Insurance expense $ 7.700 20,000 15,000 35,000 7.000 1,500 1,400 800 12,000 1,600 $102.000 Accounts payable Notes payable Accumulated depreciation Equipment Service revenue Owner's capital Unearned service revenue 14,000 29,000 24,000 16,000 $1102 000 Instructions (a) Prepare a Post Closing Trial Balance as of Dec. 31, 2016