Preparing a Postclosing Trial Balance. LO 6-2 Based on the following account balances and the account balances after the closing entries, prepare a postclosing trial balance for the De La Rosa Company on December 31, 20X1. Cash $ 66,500 Rosie De La Rosa, Drawing $ 52,500 Accounts receivable 6,300 Fees income 109,000 Supplies 4,700 Depreciation expense 5,050 Equipment 52,500 Salaries expense 34,500 Accumulated depreciation 5,050 Supplies expense 6,500 Accounts payable 6,500 Telephone expense 6,200 Rosie De La Rosa, Capital 124,000 Utilities expense 9,800.