Audubon Incs reporting year-end is December 31.

Thepost-closing trial balanceas ofDecember 31, 2022,appears below.

Account TitleDebitsCreditsCash$1,200,000Accounts receivable$ -Supplies$3,000Inventory$80,000Prepaid rent$ - Equipment$50,000Accumulated depreciation-equipment$ (10,000)Notes Payable$100,000Interest payable$ - Salaries payable$10,000Common stock$500,000Retained earnings$723,000Treasury Stock$ (10,000)Sales revenue$ - Cost of goods sold$ - Rent expense$ - Depreciation expense$ - Interest expense$ - Supplies expense$ - Salaries expenseTotals$1,323,000$1,323,000

Following transactions occurred during2023:

On Jan 1, issued 10,000 new common shares and raised a total of $500,000.On Jan 1, paid $30,000 rent to use a building for two years.On Mar 1, paid 2022's salary $10,000 that was not paid last year.On April 1, purchased $120,000 inventory in cashOn May 1, sold and delivered $70,000 worth of inventory at $100,000 on account.On Sep 30, paid the annual interest for the $100,000 that Audubon borrowed from a local bank on Oct 1 of last year. The note requires interest to be paid annually on Sep 30 at 10%.On Oct 1,sold $20,000 worth of inventory at $30,000 and got paid in cash. Audubon will deliver to a customer in 2024.On Dec 1, borrowed $100,000 from a local bank and signed a note. The note requires 12% interest to be paid annually on Nov 30.Information necessary to prepare the2023 year-end adjusting entries appears below.Depreciation expense for equipment for the year is $5,000.$1,000 of supplies remained on hand at year end.Rent expense needs to be recognized for 2023.Partial year interest expenses and interest payables for the two notes payables need to be accounted for.

Question: Prepare the post-closing adjusted trial balancetable.