Below is an adjusted trial balance. ROSS ROCKBOLTS Adjusted Trial Balance December 31, 2021 Debit Credit Cash $13,800 Accounts Receivable 4,850 Supplies 475 Prepaid Insurance 1,400 8,650 $1.970 Equipment Accumulated Depreciation-Equipment Note Payable Accounts Payable 12,800 1.050 Unearned Revenue 1.550 8,475 5.300 S. Ross, Capital S. Ross, Drawings Service Revenue Depreciation Expense Insurance Expense 48.700 1.970 12,800 Rent Expense 25,300 $74,545 $74,545 Prepare a post-closing trial balance. ROSS ROCKBOLTS Post-Closing Trial Balance Debit Credit > $ 1