From the following accounts (not in order), prepare a postclosing trial balance for Winter Company on July 31, 201X. Note: These balances are before closing.

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Accounts Receivable $25,050 P.Winter, Capital $29,910 Legal Supplies 9,700 P.Winter, Withdrawals 3,500 Office Equipment 47,000 Legal Fees Earned 30,000 Repair Expense 1,740 Accounts Payable 46,000 Salaries Expense 1,920 Cash 17,000