me postomyam Darance as I AM SU, 2010, 15 STIUWI Deluwe Kelly Consulting Post-Closing Trial Balance April 30, 2018 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 12 3,400 14 1,350 15 3,200 16 1,500 18 14,500 Supplies Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable Unearned Fees Common Stock 19 330 21 800 22 120 23 2,500 31 30,000 Retained Earnings 32 12,300 46,050 46,050 May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Description Post. Ref. Debit Credit Salary Expense 480 X 0 Salaries Payable 870 x 0 Cash 0 750