Novak Computer Consultants' post - closing trial balance was as follows: Cash Debit $ 5 , 6 5 0 Accounts Receivable Debit $ 1 2 4 0 Supplies Debit $ 6 3 0 Accounts Payable Credit $ 3 6 0 Uneatned Service Revenue Credit $ 1 1 5 0 Common Stock Credit $ 3 8 4 0 Retained Earnings Credit $ 2 1 7 0 Total Debit $ 7 5 2 0 Total Credit $ 7 5 2 0