EX 4-19 Post-closing trial balance

An accountant prepared the following post-closing trial balance:

Gypsy Treasures Co.

Post-Closing Trial Balance

March 31, 2012

Debit

Credit

Balances

Balances

Cash

18,000

Accounts Receivable

31,000

Supplies

5,500

Equipment

75,000

Accumulated Depreciation—Equipment

19,000

Accounts Payable

11,000

Salaries Payable

1,000

Unearned Rent

6,000

Leticia Aloni, Capital

92,500

177,500

81,500

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