need help with the post closing trial balance

Balance Sheet Inventory 1,500 Year Ended December 31,2020 Current asset: Current Liabilities: Cash Tel. 398 Accounts Payable 4587 Accounts Rec. 14,538 Refunds payable "9,500 44.500 Whearned service Est. Returns on Revenue Inventory 2,225 Total current Office Supplies L058 Liabilities: 17,581 Prepaid Rent 3600 Total Current asset 219,319 Dunces Favitud I Jake Walters, Property Plant Capital 267, 643 Equipment: Jane's withdrawals (122, 000) Equipment alele, 967 Net Income 203, 356 Accum. Depr (119,100) Total Owner's Cavity: 348,999 Pant: Fav.: 147, 247 Total Liabilities Total Assets 36,582 Ownees EMU: 366.5816 Total Property JW's Lock & Key Income Statement 172.250 1a 250 Solda73 Year Ended December 31, 2020 Revenues SLENICE Revenue SOUS Pvnur 331,543 Saules for filed 2,480 334,023 CROSS Revenue Expenses: cost of goods Sold 155, 540 Advertising Exp. 9,250 Depeciation Exp. 42,700 Insurance Exp 3800 Office Supplies Exp 4017 Salary Exp 39,750 Pent Exp. 30, 300 Telephone Exp 5a52 vtillites Exp 8, 2008 Misc. Exp. 3,640 Toral Expenses: Net Income 3021911 2033510 JW's Lock & Key Statement of Owner's Equity Year Ended December 31, 2020 Jakes Capital Net Income all 43 2033560 470999 Sub. Total Jakes Withdrawals 12 3 000) Ending Balance of capital 348.999