Exercise $13\mathrm{.}8$ Preparing a postclosing trial balance. LO $13-6$ The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional investments during the year. Exercise $13\mathrm{.}8$ Preparing a postclosing trial balance. LO $13-6$ The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows. The owner made no additional investments during the year. Accounts Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Insurance Equipment Accumulated Depreciation$-$Equipment Accounts Payable Social Security Tax Payable Medicare Tax Payable Steven Van Zant, Capital Steven Van Zant, Drawing Income Summary Sales Sales Returns and Allowances Purchases Freight In Purchases Returns and Allowances Purchases Discounts Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depreciation Expense$-$Equipment Uncollectible Accounts Expense Totals Debit Credit $ $19,60060,800220187,2007,2403,16052,00018,8009,7001,490410281,64075,000181,000187,200778,00015,400487,9006,4009,5006,30034,8006,340124,14012,7007,6001,6609,1001,220$ $$1,293,260$ $$1,293,260$ Prepare a postclosing trial balance for the firm on December $31,2019.$W Anel I Lumplete vullut enery Lumet. Credit $22018,8009,7001,490410252,580$ x VAN ZANT JANITORIAL SUPPLY Post$-$closing Trial Balance December $31,2019$ Account name Debit Cash $ $19,600$ Accounts receivable $60\mathrm{.}800$ Allowance for doubtful accounts Merchandise inventory $187,200$ Supplies $7,240$ Prepaid insurance $3,160$ Equipment $52,000$ Accumulated depreciation$-$ Equipment Accounts payable Social security tax payable Medicare tax payable Steven Van Zant, Capital Steven Van Zant, Drawing $75,000$ X Income summary Sales Sales returns and allowances $15,400$ X Purchases $487,900$ Freight in $6,400$ Purchases returns and allowances Purchases discounts Rent expense $34\mathrm{.}800$R Telephone expense $6,340$ X Salaries expense $124\mathrm{.}140$ Payroll taxes expense $12,700$ Supplies expense $7,600$ X Insurance expense $1,660$ Depreciation expense$-$Equipment $9,100$ Uncollectible accounts expense $1,000$ X $762,600762,600$ X $9,5006,300$ Totals $1,112,0401\mathrm{.}824\mathrm{.}200$