Unearned Revenue 70 Account Accumulated Depreciation 200 II. Post-Closing Trial Balance Debit Credit Cash 2,000 Accounts Receivable 900 Prepaid Rent 400 Equipment 700 Accumulated Depreciation 200 Unearned Revenue 70 Accounts Payable 380 Notes Payable 250 Retained Earnings 660 Common Stock 540 Account X 1,900 TOTALS: 4,000 4,000