Below Are the Adjusted Accounts of DeMay Realtors,Inc Prepare a Post-Closing Trial Balance

Below are the adjusted accounts of DeMay Realtors,Inc.,for the month ended July 31,20xx,listed in alphabetical order:
$$\begin{array} { l r l } \text { Accounts Payable } & \$ 1,200 & \text { Dividends } &\$3,000\\\text { Accounts Receivable } & 10,800 & \text { Income Taxes Expense } &300\\ \text { Accumulated Depreciation - } & & \text { Income Taxes Payable } &300\\\text { Office Equipment } & 12,000 & \text { Land }&4,500 \\\text { Cash } & 3,450 & \text { Office Equipment }&30,000 \\\text { Commissions Revenue } & 22,500 & \text { Salaries Expense } &6,900\\\text { Common Stack } & 24,000 & \text { Utilities Expense } &450\\\text { Depreciation Expense- } & & \\\text { Office Equipment } & 600 &\end{array}$$ Prepare a post-closing trial balance.