Post-Closing Trial Balance An accountant prepared the following post-closing trial balance: SOS Services Co. Post-Closing Trial Balance December 31, 20YO Debit Balances Credit Balances Cash Accounts Receivable 33,050 261,500 Supplies 5,000 Equipment 115,450 Accumulated Depreciation-Equipment 20,800 Accounts Payable 52,500 Salaries Payable 3,500 Unearned Rent 6,000 Common Stock 65,000 Retained Earnings 267,200 706,050 123,950