From the Following Accounts, Prepare in Proper Form a Post-Closing

From the following accounts, prepare in proper form a post-closing trial balance for Vemer Company on December 31, 2019 Note: these balances are before closing.
$$\begin{array} { l r } \text { J. Vemer, Capital } & \$ 5,500 \\\text { Cash } & 1,000 \\\text { Accumulated Depreciation } & 2,000 \\\text { Equipment } & 6,000 \\\text { Accounts Payable } & 500 \\\text { J. Vemer, Withdrawals } & 700 \\\text { Wages Expense } & 5,000 \\\text { Supplies Expense } & 300 \\\text { Accounts Receivable } & 2,000 \\\text { Janitor Fees } \backslash & 7,000\end{array}$$