[The following information applies to the questions displayed below] Alison and Chuck Renny began operations of their furniture repair shop (Lazy Sofa Furniture, Incorporated) on January 1 , 2020. The annual reporting period ends December 31 . The trial balance on January 1,2021, follows (amounts are rounded to thousands of dollars to simplify). Transactions during 2021 (summarized in thousands of dollars) follow: a. Borrowed $17 cash on July 1, 2021, signing a six-month note payable. b. Purchased equipment for $22 cash on July 2 . 8. Prepare a post-closing trial balance. (Enter your answers in thousands of dollars.) (1) Required Information