POST-CLOSING TRIAL BALANCE Account Code Account Account Type Debit Credit 600 Suncorp Bank Bank 610 Accounts Receivable Current Asset 620 Prepayments Current Asset 630 Inventory Current Asset 640 Accrued Revenue Current Asset 710 Office Equipment Fixed Asset 711 Less Accumulated Depreciation on Office Equipment Fixed Asset 730 Motor Vehicles Fixed Asset 731 Less Accumulated Depreciation on Motor Vehicles Fixed Asset 750 Low Value Pool Fixed Asset 800 Accounts Payable Current Liability 820 GST Current Liability 880 Owner A Drawings Current Liability 900 Loan Non-current Liability 960 Retained Earnings Equity 970 Owner A Share Capital Equity Total