provide a post closing trial balance showing retained earnings calculation steps using the given information

Adjusted TB Account Type D C \begin{tabular}{|l|r|r|} \hline Cash & & 884,985 \\ \hline Accounts Receivable & 1,549,975 & \\ \hline Equipment & 350,000 & \\ \hline Accumulated Depreciation-Equipment & & 175,000 \\ \hline Common Stock & & 620000 \\ \hline APIC- Common Stock & & 650000 \\ \hline Dividends & 162,372 & \\ \hline Sales Revenue & & 1,549,975 \\ \hline Cost of Goods Sold & 619,990 & \\ \hline Inventory & 430,010 & \\ \hline Payroll Expense & 280,000 & \\ \hline Payroll Tax Expense & 21,420 & \\ \hline Staff Training Expense & 5,600 & \\ \hline Rent Expense & 179,000 & \\ \hline Insurance Expense & 50,000 & \\ \hline Marketing Expense & 50,000 & \\ \hline Utilities Expense & 25,000 & \\ \hline Income Tax Expense & 40,593 & \\ \hline Depreciation Expense & 3,879,960 \\ \hline Totals & & \\ \hline \end{tabular}