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 Debit Credit $ 17,800 59,000 300 185,400 7,060 2,980 50,200 17,000 7,900 Social security tax payable 1,310 Medicare tax payable 490 Steven Van Zant, Capital 273,670 Steven Van Zant, Drawing 73,200 Income summary 179,200 185,400 Sales 769,000 Sales returns and allowances 13,600 Purchases 486,100 Freight in 4,600 Purchases returns and allowances 7,700 Purchases discounts 4,500 Rent expense 33,000 Telephone expense 6.170 Salaries expense Payroll taxes expense Supplies expense 122,340 11,000 5,800 Insurance expense Depreciation expense-Equipment 1,480 7,300 Uncollectible accounts expense 1,040 Totals $1,267,270 $1,267,270 Prepare a postclosing trial balance for the firm on December 31, 20X1.