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? $800 2,000 Ben Balog, Drawing Telephone/Cell Expense Rent Expense Prepaid Insurance $ 450 1,050 Equipment 3,300 Truck 12,500 Accum. Depr-Equip 900 Accounts Payable 4,000 Tree Removal Fees 6,200 Office Supplies 760 Accounts Receivable 1,900 Wages Expense 1,560 Ben Balog, Capital 15,000 Wages Payable 1,790 Cash 2,180 Advertising Expense 2,225