Salaries Payable J. Nozomi, Capital Debit Date Debit Credit Balance Date Credit Balance J. Nozomi, Withdrawals Commissions earned Date Debit Credit Balance Date Debit Credit Balance Depreciation Expense-Computer Equipment Salaries Expense Date Debit Credit Balance Date Debit Credit Balance Insurance Expense Debit Rent Expense Debit Date Credit Balance Date Credit Balance Telephone Expense Debit Income Summary Debit Date Credit Balance Date Credit Balance ADVENTURE TRAVEL Post-Closing Trial Balance April 30, 2017 Account Title Debit Credit Totals