Post-closing trial balance

An accountant prepared the following post-closing trial balance:

Igloo Treasures Co. Post-Closing Trial Balance January 31, 2014

Debits Balances

Credit Balances

Cash

21,350

Accounts Receivable

56,700

Supplies

7,500

Equipment

74,450

Accumulated Depreciation—Equipment

12,400

Accounts Payable

29,600

Salaries Payable

3,200

Unearned Rent

11,000

Capital Stock

25,000

Retained Earnings

78,800

234,850

85,150

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown are correct.