Mystic Masters, Inc., provides fortune-telling services over the Internet. In recent years the company has experienced severe financial difficulty. Its accountant prepares adjusting entries on a monthly basis, and closing entries on an annual basis, at December 31. An adjusted trial balance dated December 31, current year, follows. Cash Accounts receivable Unexpired insurance MYSTIC MASTERS, INC. Adjusted Trial Balance December 31, Current Year Prepaid rent Supplies Furniture and fixtures Accumulated depreciation: furniture and fixtures Accounts payable Notes payable Salaries payable Interest payable Unearned client revenue Capital stock Retained earnings Client revenue earned Insurance expense Office rent expense Supplies expense Salary expense Depreciation expense: furniture and fixtures Office and telephone expense Internet service expense Legal expense Interest expense Miscellaneous expense $ Debits 960 Credits 300 2,000 1,500 200 8,400 $ 5,200 6,540 24,000 1,700 360 200 4,000 2,600 52,000 6,000 9,000 440 48,000 1,400 3,000 4,900 1,500 4,000 5,000 $ 96,600 $ 96,600 Prepare an after-closing trial balance. MYSTIC MASTERS, INC. After-Closing Trial Balance December 31, Current Year Debits Credits Total $ 0 $ 0