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	14,000
Accounts Receivable	31,080
Supplies			1,960
Equipment			138,460
Accumulated DepreciationEquipment	46,200
Accounts Payable	16,800
Salaries Payable			1,540
Unearned Rent	6,300
Common Stock	13,500
Retained Earnings	101,160
	229,040		141,960

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