Closing journal entries

$5.$ Post$-$Closing Trial Balance

Adjusted Trial Balance Cash Accounts receivable Prepaid insurance Accounts payable Salaries payable Common stock Service revenue Administrative expenses Debit $ 42,000 1 1 ,300 14,800 42,800 110,900 Credit $ 10,900 14,000 25,000 61 ,ooo 1 10,900