The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional $\backslash$table$[[$VAN ZANT JANITORIAL SUPPLIES$],[$Post$-$closing Trial Balance$],[$December $31,20\backslash$times $1],[$Account name,Debit,Credit$],[$Cash$,$$$,19,500,],[$Accounts receivable,$60,700,],[$Allowance for doubtful accounts,,$210],[$Merchandise inventory,$187,100,],[$Supplies$,7,230,],[$Prepaid insurance,$3,150,],[$Equipment$,51,900,],[$Accumulated depreciation$-$Equipment,,$18,700],[$Accounts payable,,$9,600],[$Social security tax payable,,$1,480],[$Medicare tax payable,,$400],[$Steven Van Zant, Capital,$299,190,],[$Steven Van Zant, Drawing,$74,900,],[$Income summary,,$187,100],[$Sales$,,777,500],[$Sales returns and allowances,,$15,300],[$Purchases$,,],[$Freight in$,,],[$Purchases returns and allowances,,$],[$Purchases discounts,,$],[$Rent expense,,$],[$Telephone expense,,$],[$Salaries expense,,$],[$Payroll taxes expense,,$],[$Supplies expense,,$],[$Insurance expense,,$],[$Depreciation expense$-$Equipment,,$],[$Uncollectible accounts expense,,$],[$Totals$,$$ $703,670,$$$1,010,290]]$

investments during the year.

Prepare a postclosing trial balance for the firm on December $31,201.$