The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional Investments during the year. Accounts Debit Credit Cash $ 19,180 Accounts receivable 60, 380 Allowance for doubtful accounts $ 178 Merchandise inventory 186,700 Supplies 7. 190 Prepaid Insurance 3, 110 Equipment 51,580 Accumulated depreciation-Equipment 18,300 Accounts payable 9,200 Social Security tax payable 1,440 Medicare tax payable 360 Steven Van Zant, Capital 279,540 Steven Van Zant, Drawing 74,500 Income summary 180,500 186,700 Sales 775,500 Sales returns and allowances 14,982 Purchases 487.480 Freight in 5,988 Purchases returns and allowances 9,800 Purchases discounts 5,880 Rent expense 34,380 Telephone expense 6,290 Salaries expense 123,640 Payroll taxes expense 12,200 Supplies expense 7,188 Insurance expense 1,618 Depreciation expense-Equipment 8.688 Uncollectible accounts expense 1.170 Totals $1,286,819 $1,286,210 Prepare a postclosing trial balance for the firm on December 31, 20X1. Credit VAN ZANT JANITORIAL SUPPLIES Post-closing Trial Balance December 31, 20X1 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