On August 1. 2016, Stephanie Ram, a sole proprietor, started a new business, Ram Wholesale Company. The company sells refrigerators (merchandise) to various retail stores and uses the periodic inventory system. At the end of August, the company's Post- Closing Trial Balance showed the following accounts and balances: Ram Wholesale Company Post-Closing Trial Balance August 31, 2016 Account Titles Cash Debit Credit $156,500 Accounts Receivable 16,300 Merchandise Inventory, 9/30/15 52.500 Store Supplies 4,400 Office Supplies 2,900 Land 36,000 Delivery Truck 87,000 Accumulated Depreciation, Delivery Truck $850 Accounts Payable 21.300 Unearned Sales Revenue Notes Payable (Due 2040) Stephanie Ram, Capital Totals 2.100 57.500 273.850 $355,600 $355,600