Post-Closing Trial Balance December 31, 2016 Balance Debit Credit Account Title Cash 30,200 Accounts Receivable 5,800 Office Supplies 400 Prepaid Insurance 10,000 Prepaid Rent 10,000 Furniture 35,700 Accumulated Depreciation--Furniture 12,100 Accounts Payable 16,100 Salaries Payable 2,400 Utilities Payable 1,200 Interest Payable 1,600 Unearned Revenue 30,400 Common Stock 7,700 Retained Earnings 20,600 Total 92,100 92, 100 Assets Liabilities + Equity +