Post-Closing Trial Balance

An accountant prepared the following post-closing trial balance:

Security Services Co. Post-Closing Trial Balance July 31, 20Y0
	Debit Balances		Credit Balances
Cash	10,400
Accounts Receivable	23,090
Supplies			1,460
Equipment			102,860
Accumulated DepreciationEquipment	34,320
Accounts Payable	12,480
Salaries Payable			1,140
Unearned Rent	4,680
Common Stock	13,500
Retained Earnings	71,690
	170,160		105,460

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown are correct. If an amount box does not require an entry, leave it blank.

Security Services Co.
Post-Closing Trial Balance
July 31, 20Y0
	Debit Balances	Credit Balances
Cash
Accounts Receivable
Supplies
Equipment
Accumulated DepreciationEquipment
Accounts Payable
Salaries Payable
Unearned Rent
Common Stock
Retained Earnings