The following is a list of accounts and adjusted amounts for Rollcom, Incorporated, for the fiscal year ended September 30, 2021. The accounts have normal debit or credit balances. Accounts Payable Accounts Receivable Accumulated Depreciation Cash Common Stock $ 39,100 66,500 21,500 80,300 94,800 Equipment 90,700 Income Tax Expense 10,500 Notes Payable (long-term) 1,500 office Expense 6,300 Rent Expense 164,200 Retained Earnings 99,900 Salaries and wages Expense 128,700 Sales Revenue Supplies 325,600 35,200 3. Prepare a post-closing trial balance at September 30, 2021. (Do not enter temporary accounts on post-closing trial balance.)