Chapter 3, Problem 13SE

Preparing a post-closing trial balance (Learning Objective 4) 5-10 min.

After closing its accounts at July 31,2018, Anderson Realty, Inc., had the following account balances:

Notes Payable..........................	$ 5,000	Cash........................................	$ 3,800
Prepaid Rent............................	1,600	Service Revenue.....................	0
Accounts Receivable................	2,300	Retained Earnings...................	10,700
Prepaid Insurance....................	4,200	Common Stock.......................	35,000
Accounts Payable.....................	2,100	Salaries Expense.....................	0
Equipment................................	45,500	Accumulated Depreciation, Equipment...............................	4,600

Prepare Anderson Realty's post-closing trial balance at July 31, 2018. List the accounts in proper order.