The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional investments during the year. Debit Credit Accounts Cash 18,000 59,200 Accounts Receivable Allowance for Doubtful Accounts S 280 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 185,600 7,080 3,000 50,400 17,200 8,100 1,330 470 274,590 73,400 185,600 770,000 179,400 13,800 486,300 4,800 Purchases Freight In Purchases Returns and Allowances Purchases Discounts 7,900 4,700 Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depreciation Expense-Equipment Uncollectible Accounts Expense 33,200 6,190 122,540 11,200 6,000 1,500 7,500 1,060 Totals $1,270,170 $1,270,170 Prepare a postclosing trial balance for the firm on December 31, 2019 VAN ZANT JANITORIAL SUPPLY Post-closing Trial Balance December 31, 2019 Account name Debit Credit 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