Following are accounts and year-end adjusted balances of as of December 31. Account Title Cash Accounts receivable Debit Credit $ 18,000 10,800 Prepaid rent Building Accumulated depreciation-Building 2,000 23,000 $ 6,500 Common stock 6,278 Retained earnings 38,600 Dividends 6,000 Consulting revenue) 37,900 Depreciation expense-Building 2,000 Wages expense 22,096 Rent expense 2,539 Advertising expense 1,592 Utilities expense 1,251 Totals $ 89,278 $ 89,278 Enter answers in the tabs below. Required 1 Required Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $38,600 on December 31 of the prior year. Post-Closing Trial Balance December 31 Debit Credit Required 1 Required Prepare the December 31 post-closing trial balance. Note: The Retained Earnings account balance was $38,600 on December 31 of the prior year. Post-Closing Trial Balance December 31 Totals Debit Credit $ 0 $ < Required 1 Required 2 >