Following are accounts and year$-$end adjusted balances of as of December $31.$

Account Title Debit Credit

Cash $ $18,000$

Accounts receivable $9,500$

Prepaid rent $2,000$

Building $23,000$

Accumulated depreciation$$Building $ $6,500$

Owner, Capital $43,689$

Owner, Withdrawals $6,000$

Consulting revenue $37,500$

Depreciation expense$$Building $2,000$

Wages expense $21,863$

Rent expense $2,513$

Advertising expense $1,575$

Utilities expense $1,238$

Totals $ $87,689$ $ $87,689$

Post$-$Closing Trail Balance