An accountant prepared the following post-closing trial balance:

La Casa Services Co.

POST-CLOSING TRIAL BALANCE

March 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	46,760.00
2	Accounts Receivable	123,300.00
3	Supplies		3,700.00
4	Equipment		126,800.00
5	Accumulated Depreciation-Equipment	34,000.00
6	Accounts Payable	52,500.00
7	Salaries Payable		5,500.00
8	Unearned Rent	8,600.00
9	Common Stock	40,000.00
10	Retained Earnings	159,960.00
11	Totals	465,120.00	136,000.00

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown in the instructions are correct.