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 Blue Star Company on December 31, 2019.
$$\begin{array} { l r } \text { Accounts Receivable } & \$ 2,200 \\\text { Accounts Payable } & 2,000 \\\text { Cash } & 1,000 \\\text { Salaries Payable } & 1,200 \\\text { Supplies } & 300 \\\text { Prepaid Insurance } & 2,000 \\\text { R. Blue, Capital } & 2,300\end{array}$$