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 Everett Company on December 31, 2021.
$$\begin{array} { l r } \text { Accounts Receivable } & \$ 4,600 \\\text { Accounts Payable } & 2,290 \\\text { Cash } & 7,450 \\\text { Salaries Payable } & 1,660 \\\text { Supplies } & 500 \\\text { Prepaid Insurance } & 1,200 \\\text { Everett, Capital } & 9,800\end{array}$$