what is the post-closing trial balance

AccountTitlesCashAccountsReceivableSuppliesLandEquipmentAccumulatedDepreciationSoftwareAccumulatedAmortizationAccountsPayableNotesPayable(short-term)SalariesandWagesPayableInterestPayableIncomeTaxPayableComnonStockRetainedEarningsDebit$261305421400Credit5600729 Transactions and events during 2021 (summarized in thousands of dollars) follow: a. Borrowed $11 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $8. c. Issued additional shares of common stock on April 3 for $30. d. Purchased software on July 4,$11 cash. e. Purchased supplies on account on October 5 for future use, $19. f. Paid accounts payable on November 6,$12. g. Signed a $20 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $148 on December 8 , including $34 on credit and $114 collected in cas i. Recognized salaries and wages expense on December 9,$79 paid in cash. j. Collected accounts receivable on December 10,$18. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $6. I. Supplies counted on December 31, 2021, $12. m. Depreciation for the year on the equipment, $5. n. Interest of $1 to accrue on notes payable. 0 . Salaries and wages earned but not yet paid or recorded, $11. p. Income tax for the year was $7. It will be paid in 2022