The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional investments during the year. Accounts Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Social Security Tax Payable Medicare Tax Payable Steven Van Zant, Capital Steven Van Zant, Drawing Income Summary Sales Sales Returns and Allowances Purchases Freight In Purchases Returns and Allowances Purchases Discounts Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depreciation Expense-Equipment Uncollectible Accounts Expense Totals Debit Credit $ 21,600 62,800 $ 220 187,200 6,240 3,160 52,000 22,800 8,700 1,490 410 281,640 75,000 181,000 187,200 778,000 15,400 487,900 6,400 9,500 6,300 34,800 6,340 124, 140 12,700 7,600 1,660 9,100 1,220 $1,296,260 $1,296,260 Prepare a postclosing trial balance for the firm on December 31, 2019. Credit VAN ZANT FARM SUPPLY Post-closing Trial Balance December 31, 2019 Account name Debit Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable Social security tax payable Medicare tax payable Steven Van Zant, Capital Steven Van Zant, Drawing Income summary Sales Sales returns and allowances Purchases Freight in Purchases returns and allowances Purchases discounts Rent expense Telephone expense Salaries expense Payroll taxes expense Supplies expense Insurance expense Depreciation expense-Equipment Uncollectible accounts expense Totals