Post-Closing Trial Balance

An accountant prepared the following post-closing trial balance:

Line Item Description	Debit Balances	Credit Balances
Cash	17,200
Accounts Receivable	38,180
Supplies		2,410
Equipment		170,110
Accumulated DepreciationEquipment	56,760
Accounts Payable	20,640
Salaries Payable		1,890
Unearned Rent	7,740
Common Stock	13,500
Retained Earnings	127,370
Total	281,390	174,410

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.

Line Item Description	Debit Balances	Credit Balances
Cash	Cash	Cash
Accounts Receivable	Accounts Receivable	Accounts Receivable
Supplies	Supplies	Supplies
Equipment	Equipment	Equipment
Accumulated DepreciationEquipment	Accumulated DepreciationEquipment	Accumulated DepreciationEquipment
Accounts Payable	Accounts Payable	Accounts Payable
Salaries Payable	Salaries Payable	Salaries Payable
Unearned Rent	Unearned Rent	Unearned Rent
Common Stock	Common Stock	Common Stock
Retained Earnings	Retained Earnings	Retained Earnings
Total	Total	Total