From following accounts, prepare in proper form a post-closing trial balance for Ahearn Company on December 31, 2004. Note: These Balances are before closing. Also journalizing the closing entries from T accounts.

 J. Ahearn, Capital $5,500

 Cash 1,000

 Accumulated Amortization 2,000

 Equipment 6,000

 Accounts Payable 500

 J. Adams, Withdrawals 700

 Wages Expense 5,000 

Supplies Expense 300

 Accounts Receivable 2,000

 Janitor Fees 7,000