The Adjusted Trial Balance of Williams Landscaping at December 31,2019

The adjusted trial balance of Williams Landscaping at December 31,2019 is as follows:
$\begin{array}{|l|r|r|} \hline& \text { Debit }&\text { Credit } \\\hline \text { Cash } & \$ 15,000 \\\hline \text { Accounts Receivable } & 30,000 \\\hline \text { Prepaid Insurance } & 7,500 \\\hline \text { Supplies } & 3,200 \\\hline \text { Land } & 40,000 \\\hline \text { Building } & 160,00 \\\hline \text { Accumulated Depreciation--Building } & & \$ 12,000 \\\hline \text { Equipment } & 75,000 & \\\hline \text { Accumulated Depreciation--Equipment } & & 8,500 \\\hline \text { Accounts Payable } & & 12,00 \\\hline \text { Salaries Payable } & & 2,000 \\\hline \text { Unearned Revenue } & & 25,000 \\\hline \text { Mortgage Payable } & & 100,00 \\\hline \text { Williams, Capital } & & 21,290\\\hline \text { Williams, Withdrawals } & 23,000 & \\\hline \text { Service Revenue } & & 289,000 \\\hline \text { Salaries Expense } & 61,000 & \\\hline \text { Depreciation Expense--Building and } & & \\\text { Equipment } & 6,150 & \\\hline \text { Supplies Expense } & 14,040 & \\\hline \text { Insurance Expense } & 14,000 & \\\hline \text { Utilities Expense } & 20,900 & \\\hline \text { Total } & \$ 469,790 & \$ 469,790 \\\hline\end{array}$
There were no new capital contributions during the year.Using the information above,prepare a post-closing trial balance for Williams Landscaping (dated December 31,2019).