Question - Post-Closing Trial Balance - An accountant prepared the following post-closing trial balance:

Gypsy Treasures Co.

Post-Closing Trial Balance

January 31, 2014

Debit Balances Credit Balances

Cash 11,100

Accounts Receivable 24,640

Supplies 1,550

Equipment 109,780

Accumulated Depreciation - Equipment 36,630

Accounts Payable 13,320

Salaries Payable 1,220

Unearned Rent 5,000

Leticia Aloni, Capital 90,900

181,590 112,550

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown are correct. If an amount box does not require an entry, leave it blank.