From the Following Accounts, Prepare in Proper Form a Post-Closing

Essay

From the following accounts, prepare in proper form a post-closing trial balance for Dave's Dog Watching on December 31, 2019. (Note: These balances are before closing.)
$$\begin{array} { l r } \text { Dave, Capital } & 7,400 \\\text { Cash } & 2,000 \\\text { Accumulated Depreciation } & 1,500 \\\text { Equipment } & 5,000 \\\text { Accounts Payable } & 900 \\\text { Dave, Withdrawals } & 1,000 \\\text { Wages Expense } & 2,250 \\\text { Supplies Expense } & 775 \\\text { Accounts Receivable } & 3,125 \\\text { Personal Trainer Fees } & 4,350\end{array}$$