An accountant prepared the following post-closing trial balance:

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown arecorrect.

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Igloo Treasures Co. Post-Closing Trial Balance January 31, 2014 Debit Credit Balances Balances 21,350 56,700 7,500 74,450 Supplies.. . 12,400 3,200 Retained Earnings.. 78.800 234,850 85,150