From the following accounts (not in order), prepare a post-closing trial balance for Wang Co. on March 31, 202X.

Accounts Receivable $12,925 

Legal Supplies 11,100 

Office Equipment 31,000 

Repair Expense 1,800 

Salaries Expense 900

 P. Wang, Capital 17,725 

P. Wang, Withdrawals 4,000 

Legal Fees Earned 12,000 

Accounts Payable 49,000 Cash 17,000