The Adjusted Trial Balance section of the worksheet for Harmon Farm Supply follows. The owner made no additional investments during the year. Prepare a post-closing trial balance for the firm on December 31, 2013.

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ACCOUNTS Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Social Security Tax Payable Medicare Tax Payable Ken Harmon, Capital Ken Harmon, Drawing Income Summary $ 18,600 59,800 $120 86,200 7,140 3,060 51,000 17,800 9,500 8,700 1,392 267,964 74,000 180,000 186,200 773,000 Sales Returns and Allowances Purchases Freight In Purchases Returns and Allowances Purchases Discounts Rent Expense Telephone Expense 486,900 5,400 8,500 5,300 33,800 6,246 Dehit Credit Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depreciation Expense-Equipment Uncollectible Accounts Expense Totals 123,140 11,734 6,600 1,560 8.100 1,120 $1,278,800 $1,278,800