Create a Post Closing Trial Balance using the worksheet attached

Account 111 # Cash Prepaid Insurance Account Title 117 119 Cleaning Supplies 144 145 146 Furniture Acoum Dep - Furniture House 147 Acoum Dep House 148 Land Account Payable Balance Debit Credit 30,000 5,750 230 15,000 125 35,000 100 15,000 950 30,000 5,120 740 490 300 1,007 60,000 200 212 213 Notes Payable 214 Wages Payable 215 216 217 Utilities Payable Rent Received in Advance Interest Payable 218 Income Tax Payable 312 Capital Stock 313 Dividens 411 Rental Revenue 412 Restaurant Revenue 511 512 Advertising Expense Wage Expense 450 9,350 513 Insurance Expense 250 514 Supplies Expense 720 515 Utilities Expense 740 516 Depreciation Expense (House + Furniture) 225 517 Interest Expense 300 518 Income Tax Expense 1,007 8,790 6,600