PART 10: Post-Closing Trial Balance Prepare the Post-Closing Trial Balance for Smart Touch Learning as of December 31, 2016. Enter accounts in order of assets, liabilities, and equity. Assume all accounts have normal balances. Account Balance Accounts Receivable 1,900 Accumulated Depreciation - Furniture 100 Cash 37,350 Balance Common Stock 34,900 Account Title Debit Credit Furniture 13,600 Office Supplies 360 Prepaid Insurance 1,125 Retained Earnings 13,035 Salaries Payable 1,800 Unearned Revenue 4,500 Total