The adjusted trial balance of Williams Landscaping at December 31, 2019 is as follows: Cash Debit Credit $15,000 Accounts Receivable 30,000 Prepaid Insurance Supplies Land Building Accumulated Depreciation--Building Equipment 7,500 3,200 40,000 160,000 75,000 $12,000 Accumulated Depreciation--Equipment 8,500 Accounts Payable 12,000 Salaries Payable 2,000 Unearned Revenue 25,000 Mortgage Payable Williams, Capital Williams, Withdrawals 23,000 Service Revenue Salaries Expense 61,000 Depreciation Expense--Building and 6,150 Equipment Supplies Expense 14,040 100,000 21,290 289,000 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 for Williams Landscaping (dated December 31, 2019). Williams Landscaping Cash Accounts Receivable Prepaid Insurance Supplies Land Post-Closing Trial Balance December 31, 2019 Debit Credit Land Building Accumulated Depreciation--Building Equipment Accumulated Depreciation--Equipment Accounts Payable Salaries Payable Unearned Revenue Mortgage Payable Williams, Capital Total