Exercise 4-5 The adjusted trial balance for Wildhorse Company is presented below. Credit WILDHORSE COMPANY Adjusted Trial Balance August 31, 2017 Account Titles Debit Cash $10,800 Accounts receivable 5,900 Equipment 9,900 Accumulated depreciation-equipment Accounts payable Unearned revenue S. Strong, capital S. Strong, drawings 12,700 Service revenue Rent revenue Depreciation expense 4,000 37,400 9,000 $89,700 $4,600 2,500 1,200 36,100 38,000 7,300 Salaries expense Utilities expense $89,700 Date Account Titles and Explanation Debit Credit Aug. 31 Service Revenue Rent Revenue Depreciation Expense Salaries Expense Bal. Clos. Utilities Lapore Prepare a post-closing trial balance at August 31, 2017. (List only those accounts that have an ending balance.) WILDHORSE COMPANY Post-Closing Trial Balance Credit For the Year Ended August 31, 2017 For the Month Ended August 31, 2017 August 31, 2017