After the success of the company's first two months, K. Wilson continues to operate Business Solutions. The December 31, adjusted trial balance of Business Solutions follows.

1. I need the post closing trial balance.

Account Title Credit $ 8,000 7,500 3,000 172,000 Office supplies Trucks $ 36,000 Accounts payable Interest payable Long-term notes payable K Wilson, Capital K. Wilson, Withdrawals 2,000 4,000 53,000 175,000 20,000 30,000 Depreciation expense Trucks Salaries expense Office supplies expense Repairs expense-Trucks 61,000 8,000 2,000 $410,000 $410,000