Jozefs Roofing Services showed the following post-closing trial balance after the posting of the closing entries on June 30, 2020:

		Debit			Credit
Cash	$	21,800
Accounts receivable		36,800
Equipment		63,500
Accumulated depreciation, equipment				$	12,800
Trucks		146,000
Accumulated depreciation, trucks					70,000
Accounts payable					20,000
Jozef Jones, capital					224,910
Jozef Jones, withdrawals		60,700
Interest income					1,230
Other expenses		140
Totals	$	328,940		$	328,940

Required:

1. Identify the error(s) in the post-closing trial balance. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

check all that apply

• Cash
• Jozef Jones, withdrawals
• Accounts receivable
• Interest income
• Other expenses
• Accounts payable

2. Record the entry that is required to correct the error in the above post-closing trial balance.