After closing its accounts at July 31, 2012, Goodrow Electric Company had the following account balances:

Requirement
1. Prepare Goodrow€™s post-closing trial balance at July 31,2012.

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Long-term liabilities 800 Equipment 1,200 Cash 1,600 Service revenue $4,500 100 Land Accounts receivable Total expenses Accounts payable Unearned service revenue 1,400 Accumulated depreciation 1,300 Goodrow, drawing 0 Goodrow, capital 3,000 200 1,100 Supplies