S4-8 Preparing a post-closing trial balance After closing its accounts at 31 July 2015, Goodrow Electric had the following account balances: Non-current liabilities Land Accounts receivable Total expenses Accounts payable Unearned service revenue Goodrow, drawings $ 800 1 200 1 600 0 1 100 1 400 Equipment Cash Service revenue Goodrow, capital Supplies Accumulated depreciation $ 4 500 100 0 3000 200 1 300 0 Requirement Prepare Goodrow's post-closing trial balance at 31 July 2015