The completed work sheet for Valerie Insurance Agency as of December 31 is presented below, along with the general ledger as of December 31 before adjustments.

		TRIAL BALANCE		ADJUSTMENTS		ADJUSTED TRIAL BALANCE		INCOME STATEMENT		BALANCE SHEET
	ACCOUNT NAME	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT
1	Cash	7,532.00				7,532.00				7,532.00		1
2	Office Supplies	315.00			(c) 75.00	240.00				240.00		2
3	Office Equipment	2,398.00				2,398.00				2,398.00		3
4	Accum. Depr., Office Equipment		420.00		(a) 420.00		840.00				840.00	4
5	M. Valerie, Capital		18,614.00				18,614.00				18,614.00	5
6	M. Valerie, Drawing	18,000.00				18,000.00				18,000.00		6
7	Premiums Earned		33,400.00				33,400.00		33,400.00			7
8	Wages Expense	20,500.00		(b) 428.00		20,928.00		20,928.00				8
9	Rent Expense	2,200.00				2,200.00		2,200.00				9
10	Telephone Expense	736.00				736.00		736.00				10
11	Advertising Expense	645.00				645.00		645.00				11
12	Miscellaneous Expense	108.00				108.00		108.00				12
13		52,434.00	52,434.00									13
14	Office Supplies Expense			(c) 75.00		75.00		75.00				14
15	Depr. Exp., Office Equipment			(a) 420.00		420.00		420.00				15
16	Wages Payable				(b) 428.00		428.00				428.00	16
17				923.00	923.00	53,282.00	53,282.00	25,112.00	33,400.00	28,170.00	19,882.00	17
18	Net Income							8,288.00			8,288.00	18
19								33,400.00	33,400.00	28,170.00	28,170.00	19

Prepare a post-closing trial balance. If no amount is required, leave the entry box blank. List all the accounts in the proper order as described in the textbook.

Valerie Insurance Agency
Post-Closing Trial Balance
December 31, 20--
	DEBIT	CREDIT
Cash
Office Supplies
Office Equipment
Accumulated Depreciation, Office Equipment
Wages Payable
M. Valerie, Capital