The year-end financial statements of Rattlers Tax Services are provided below. Service revenue Expenses: RATTLERS TAX SERVICES Income Statement $70,500 Salaries Utilities Insurance Supplies Net income $44,600 6,800 4,400 1,400 57,200 $13,300 RATTLERS TAX SERVICES Statement of Stockholders' Equity Common Retained Total Stockholders' Stock Earnings Equity Beginning balance, Jan. 1 $46,000 $23,100 69,100 Issue stock 16,000 16,000 Net income 13,300 13,300 Dividends (4,600) (4,600) Ending balance, Dec. 31 $62,000 $31,800 $93,800 RATTLERS TAX SERVICES Balance Sheet Assets Liabilities Cash $ 3,300 Accounts payable $ 5,300 Accounts receivable Land 5,800 90,000 Stockholders' Equity: Common stock $62,000 Retained earnings 31,800 93,800 Total assets $99,100 Total liabilities and equities $99,100 2. Prepare a post-closing trial balance. (Hint. The balance of Retained Earnings will be the amount shown in the balance sheet.) PAT