PART 11: Post-Closing Trial Balance Prepare the Post-Closing Trial Balance for Smart Touch Learning for December. Check your spelling carefully and do not abbreviate. Enter the account names exactly as provided in the account chart. Enter accounts in the order Assets, Liabilities, Equity, Revenues, and expenses. ACCOUNT BALANCE Smart Touch Learning Accounts Receivable 1.900 Post-Closing Trial Balance Accumulated Depreciation Furniture 400 December 31, 2016 41.160 Como Stod Balance 31.500 Account Title Debit Credit Furniture 8,600 Office Supplies 350 Drepadnice 1.050 Retained Earnings 13760 Salanes Payable 2.800 Unearned Revenue 4600 Total