Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end.

Accounts	Debits			Credits
Cash	$	10,300
Accounts Receivable		9,500
Interest Receivable		0
Supplies		2,000
Prepaid Rent		7,200
Land		78,000
Notes Receivable		20,000
Accounts Payable				$	7,700
Salaries Payable					0
Deferred Revenue					5,300
Utilities Payable					0
Common Stock					79,000
Retained Earnings					19,700
Service Revenue					42,200
Interest Revenue					0
Salaries Expense		24,500
Rent Expense		0
Supplies Expense		0
Utilities Expense		2,400
Totals	$	153,900		$	153,900

In addition, the company had the following year-end adjusting entries.

		Debits			Credits
a.	Salaries Expense		2,100
	Salaries Payable					2,100
b.	Interest Receivable		800
	Interest Revenue					800
c.	Supplies Expense		1,300
	Supplies					1,300
d.	Deferred Revenue		3,300
	Service Revenue					3,300
e.	Rent Expense		5,400
	Prepaid Rent					5,400
f.	Utilities Expense		200
	Utilities Payable					200

Prepare a post-closing trial balance.