Refer to PE 4-16. Prepare a post-closing trial balance. For this exercise, ignore the adjustments described in PE 4-16; just use the reported trial balance.

Data from PE 4-16

Debit Credit $ 87,000 144,000 192,000 210,000 Cash. Notes Receivable Prepaid Rent Building... Accounts Payable.. $165,000 225,000 200,000 90,000 Unearned Fee Revenue. Capital Stock.. Retained Earnings Dividends. 22,000 Fee Revenue 257,000 229,000 53,000 Wages Expense Utilities Expense. $937,000 $937,000 Totals. .