OPJ's - March 31, 2017 Post-Closing Trial Balance Account # 100 105 110 120 150 200 210 215 220 225 300 305 400 500 510 515 520 Account Name Debit Credit Cash - Big Bank Cash - Little Bank Accounts Receivable Inventory Equipment Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Wages Expense Interest Expense Totals 0.00 0.00 OPJ's - March 31, 2017 Post-Closing Trial Balance Account # 100 105 110 120 150 200 210 215 220 225 300 305 400 500 510 515 520 Account Name Debit Credit Cash - Big Bank Cash - Little Bank Accounts Receivable Inventory Equipment Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Wages Expense Interest Expense Totals 0.00 0.00