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	$	17,900
Accounts Receivable		59,100
Allowance for Doubtful Accounts				$	290
Merchandise Inventory		185,500
Supplies		7,070
Prepaid Insurance		2,990
Equipment		50,300
Accumulated DepreciationEquipment					17,100
Accounts Payable					8,000
Social Security Tax Payable					1,320
Medicare Tax Payable					480
Steven Van Zant, Capital					274,130
Steven Van Zant, Drawing		73,300
Income Summary		179,300			185,500
Sales					769,500
Sales Returns and Allowances		13,700
Purchases		486,200
Freight In		4,700
Purchases Returns and Allowances					7,800
Purchases Discounts					4,600
Rent Expense		33,100
Telephone Expense		6,180
Salaries Expense		122,440
Payroll Taxes Expense		11,100
Supplies Expense		5,900
Insurance Expense		1,490
Depreciation ExpenseEquipment		7,400
Uncollectible Accounts Expense		1,050
Totals	$	1,268,720		$	1,268,720

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 unts receivable Allowance for doubtful accounts Merchandise inventory Supplies repaid 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 nsurance expense Depreciation expense-Equipment Uncollectible accounts expense Totals