The adjusted trial balance of Shutterbug Photography at December 31, 2017 is as follows: Accounts Cash Debit Credit $15,000 Accounts Receivable 30,000 Prepaid Insurance 7,500 Supplies 3,200 Building 160,000 Accumulated Depreciation-Building $12,000 Equipment 75,000 Accumulated Depreciation-Equipment 8,500 Land 40,000 Accounts Payable 12,000 Salaries Payable 2,000 Unearned Revenue Mortgage Payable T. Smith, Capital T. Smith, Withdrawals Service Revenue 25,000 100,000 21,290 23,000 289,000 Salaries Expense 61,000 Depreciation Expense-Building and Equipment 6,150 Supplies Expense 14,040 Insurance Expense Utilities Expense Total 14,000 20.900 $469.790 $469.790 Using the information above, prepare a post-closing trial balance for Shutterbug Photography (dated December 31, 2017).