The adjusted trial balance of Shutterbug Photography at December 31, 2017 is as follows:

Accounts Debit Credit

Cash $15,000

Accounts Receivable 30,000

Prepaid Insurance 7,500

Supplies 3,200

Building 160,000

Accumulated DepreciationBuilding $12,000

Equipment 75,000

Accumulated DepreciationEquipment 8,500

Land 40,000

Accounts Payable 12,000

Salaries Payable 2,000

Unearned Revenue 25,000

Mortgage Payable 100,000

T. Smith, Capital 21,290

T. Smith, Withdrawals 23,000

Service Revenue 289,000

Salaries Expense 61,000

Depreciation ExpenseBuilding and Equipment 6,150

Supplies Expense 14,040

Insurance Expense 14,000

Utilities Expense 20,900 _______

Total $469,790 $469,790

Using the information above, prepare a post-closing trial balance for Shutterbug Photography (dated December 31, 2017).