The adjusted trial balance at December 31, 2019 is as follows: Debit Credit

Cash $15,000 Accounts Receivable 30,000 Prepaid Insurance 7,500 Supplies 3,200 Land 40,000 Building 160,000 Accumulated Depreciation--Building $12,000 Equipment 75,000 Accumulated Depreciation--Equipment 8,500 Accounts Payable 12,000 Salaries Payable 2,000 Unearned Revenue 25,000 Mortgage Payable 100,000 Williams, Capital 21,290 Williams, Withdrawals 23,000 Service Revenue 289,000 Salaries Expense 61,000 Depreciation Expense--Building and Equipment 6,150 Supplies Expense 14,040 Insurance Expense 14,000 Utilities Expense 20,900 ________ Total $469,790 $469,790 There were no new capital contributions during the year. Using the information above, prepare a post-closing trial balance (dated December 31, 2019).