Marabelle's Craft 'n Shop Post Closing Trial Balance For the period ended December 31, 2015 DR CR Cash 64,900 Accounts Receivable 179,200 Merchandise Inventory 186,980 Office Supplies 4,220 Prepaid Insurance 1,880 Office Equipment 50,000 Accumulated Depreciation-Office Equipment 7,500 Store Equipment 52,000 Accumulated Depreciation-Store Equipment 7,860 Shop Equipment 168,600 Accumulated Depreciation-Shop Equipment 41,040 Accounts Payable 65,000 Salaries Payable 7,500 Interest Payable 4,500 Note Payable (due 2020) 40,200 Marabelle, Capital 534,180 707,780 707,780