Cash Supplies Post-Closing Trial Balance December 31 Debit Credit Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Retained earnings. Totals ISI 0 $ 0 Cash Supplies Post-Closing Trial Balance December 31 Debit Credit Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Retained earnings. Totals ISI 0 $ 0 Cash Supplies Post-Closing Trial Balance December 31 Debit Credit Prepaid insurance Equipment Accumulated depreciation-Equipment Common stock Retained earnings. Totals ISI 0 $ 0