V Kelly Consulting Post-Closing Trial Balance May 31, 20Y8 Debit Balances Credit Balances 44,195 8,080 V 715 Account Title Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable Unearned Fees Common Stock Retained Earnings 1,600 1,225 14,500 660 895 325 V 3,210 V 30,000 35,225 70,315 70,315