\fA B C D E Brown Law Firm Post Closing Trial Balance As of December 31, 2016 ACCOUNT TITLE DEBIT CREDIT Cash 15,800 Accounts Receivable 6,000 9 Prepaid Rent 4,000 10 Prepaid Insurance 2,400 11 Office Equipment 11,000 12 Accumulated Depreciation 900 13 Accounts Payable 3,000 14 Salaries Payable 300 15 James Brown, Capital 35,000 16 Totals 39,200 39,200 17 18 19 Other Accounts in Chart of Accounts: 20 Supplies 21 James Brown, Drawing 22 Fees Earned 23 Salary Expense 24 Rent expense 25 Depreciation expense 26 Insurance Expense 27 Supplies Expense 28 Advertisting Expense 29 Utilities Expense 30