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Precision Plumbing Company, Inc. Post-Closing Trial Balance December 31, 20XX
	Debit	Credit
Cash	$26,000
Accounts receivable	$20,000
Supplies	$3,000
Equipment	$25,000
Accumulated depreciationEquipment		$12,000
Accounts payable		$4,000
Unearned service revenue		$5,000
Salary payable		$1,000
Note payable		$14,000
Schaubach, Capital		$9,000
Schaubach, Drawing	$20,000
Service revenue		$75,000
Depreciation expense	$5,000
Salary expense	$9,000
Utilities expense	$5,400
Insurance expense	$4,600
Supplies expense	$2,000
	$120,000	$120,000

Precision Plumbing Company, Inc. Income Statement Month Ended December 31, 20XX
	Debit	Credit
Revenue:		$
Service revenue		75000
Expenses:
Depreciation expense
Salary expense
Utility expense
Insurance expense
Supplies expense	$
Total expenses		$ -
Net Income		$ -