The Accountant for Successful Consulting Prepared the Following "Adjusted" Trial

The accountant for Successful Consulting prepared the following "Adjusted" Trial Balance at December 31, 20 __ after one year of operations:
Prepare an After-Closing Trial Balance.
$\begin{array}{|l|l|l|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 5,700 & \\\hline \text { Accounts Receivable } & 4,500 & \\\hline \text { Unexpired Insurance } & 2,100 & \\\hline \text { Office Equipment } & 18,300 & \\\hline \text { Accumulated Depreciation: Office Equipment } && \$ 600 \\\hline \text { Unearned Consulting Fees } && 3,600 \\\hline \text { Capital Stock } && 15,300 \\\hline \text { Retained Earnings, January 1, 20 } && 2,700 \\\hline \text { Dividends } & 1,100 & \\\hline \text { Consulting Fees Earned } & & 21,200 \\\hline \text { Salaries Expense } & 6,600 & \\\hline \text { Utilities Expense } & 1,800 \\\hline \text { Rent Expense } & 2,700 & \\\hline \text { Depreciation Expense } & \underline{600} & \\\hline & \underline{\$ 43,400} & \underline{\$ 43,400} \\\hline\end{array}$