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 2.700 Accumulated Depreciation-Furniture 300 Cash 40,770 Balance Common Stock 33,100 Account Title Debit Credit Furniture 11,500 Office Supplies 460 Prepaid Insurance 750 Retained Earnings 16580 Salaries Payable 1,600 Unearned Revenue 4.600