The Adjusted Trial Balance of Williams Landscaping at December 31

Essay

The adjusted trial balance of Williams Landscaping at December 31, 2019 is as follows:
$\begin{array}{|l|c|c|}\hline \text { Accounts } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 15,000 & \\\hline \text { Accounts Receivable } & 30,000 & \\\hline \text { Repaid Insurance } & 7,500 & \\\hline \text { Supplies } & 3,200 & \\\hline \text { Land } & 40,000 & \\\hline \text { Building } & 160,000 & \\\hline \text { Accumulated Depreciation-Building } & & \$ 12,000 \\\hline \text { Equipment } & 75,000 & \\\hline \text { Accumulated Depreciation-Equipment } & & 8,500 \\\hline \text { Accounts Payable } & & 12,000 \\\hline \text { Salaries Payable } & & 2,000 \\\hline \text {Unearned Revenue } & & 25,000 \\\hline \text { Mortgage Payable } & & 100,000 \\\hline \text { Common Stock } & & 21,290 \\\hline \text { Dividends } & 23,000 & \\\hline \text { Service Revenue } & & 289,000 \\\hline \text {Salaries Expense } & 61,000 & \\\hline \text { Depreciation Expense-Building and Equipment } & 6,150 & \\\hline \text { Supplies Expense } & 14,040 & \\\hline \text { Insturance Expense } & 14,000 & \\ \hline \text { Utilities Expense } & 20,900 & \\\hline\text { Total } & \$ 469,790 & \overline{\$ 469,790} \\\hline\end{array}$
Using the information above, prepare a post-closing trial balance for Williams Landscaping (dated December 31, 2019).