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E 4-19 LO Closing Dividends and Preparing a Post-Closing Trial Balance A listing of account balances taken from the adjusted ledger account balances of Contemporary Literature Enterprises shows the following: 169 Chapter 4 Completinut the Accounting Cycle Cash Accounts Receivable Prepaid insurance Land Accounts Payable Notes Payable $ 63,710 154,230 10,070 430,800 68,540 92.000 Salanes Payable Taxes Payable Une med Rent Mortgage Payable Capital Stock Dividends Retained Earnings $ 27.100 36,990 18.400 190,500 130,000 55,000 150,280