Mr. Balog owns Balog Arborists. He has a list of accounts he believes should be used to create the post-closing trial balance; however, he is not correct in his assumptions and the accountant is on vacation. Determine which accounts should appear on Balog Arborists' post-closing trial balance and calculate the value of the debit and credit balance sides. What is the value of the post-closing trial balance when debits equal credits