The adjusted trial balance for Crane Golf Club at its October 31, 2017, year end included the following:

Debit	Credit
Cash	$8,400
Prepaid expenses	3,900
Equipment	65,000
Accumulated depreciationequipment	$15,000
Accounts payable	14,900
Unearned revenue	2,400
N. Crane, capital	65,900
N. Crane, drawings	45,900
Service revenue	130,900
Maintenance expense	23,000
Rent expense	10,000
Salaries expense	72,900

Prepare a post-closing trial balance.

CRANE GOLF CLUB Post-Closing Trial Balance For the Month Ended October 31, 2017For the Year Ended October 31, 2017October 31, 2017
Debit	Credit
Unearned RevenueN. Crane, CapitalCashPrepaid ExpensesN. Crane, DrawingsService RevenueSalaries ExpenseMaintenance ExpenseRent ExpenseAccumulated Depreciation - EquipmentEquipmentAccounts Payable	$	$
CashAccounts PayableN. Crane, CapitalService RevenueSalaries ExpenseUnearned RevenueRent ExpenseN. Crane, DrawingsMaintenance ExpensePrepaid ExpensesEquipmentAccumulated Depreciation - Equipment
EquipmentAccumulated Depreciation - EquipmentAccounts PayablePrepaid ExpensesService RevenueN. Crane, DrawingsUnearned RevenueRent ExpenseN. Crane, CapitalMaintenance ExpenseSalaries ExpenseCash
Salaries ExpenseAccumulated Depreciation - EquipmentAccounts PayableUnearned RevenueCashPrepaid ExpensesEquipmentN. Crane, CapitalN. Crane, DrawingsService RevenueMaintenance ExpenseRent Expense
Rent ExpenseCashPrepaid ExpensesSalaries ExpenseN. Crane, CapitalEquipmentAccumulated Depreciation - EquipmentAccounts PayableUnearned RevenueService RevenueMaintenance ExpenseN. Crane, Drawings
Accumulated Depreciation - EquipmentAccounts PayableUnearned RevenueN. Crane, CapitalN. Crane, DrawingsMaintenance ExpenseService RevenuePrepaid ExpensesRent ExpenseSalaries ExpenseCashEquipment
Accounts PayablePrepaid ExpensesUnearned RevenueN. Crane, CapitalN. Crane, DrawingsCashService RevenueMaintenance ExpenseEquipmentAccumulated Depreciation - EquipmentRent ExpenseSalaries Expense
Total	$	$