25. Prepare Sibley Co.'s post-closing trial balance. The company' s accounts on December 31, 2018, include Cash, $900; Notes Payable, $965; Accounts Receivable, $1,500; Accounts Payable, $2,900; Janice Sibley, Capital, $2,185; Accrued Expenses, $2,400; Prepaid Expenses, $1,275; Machinery, $4,000, with

$890 accumulated depreciation; and land, $1,665.