Given the following adjusted trial balance, what will be the totals for the debit and credit columns of the post-closing trial balance? 
Definitions:
Criminal Court
A court that has jurisdiction over cases involving criminal offenses and dispenses justice according to criminal law.
Fraud
A wrongful or criminal deception intended to result in financial or personal gain.
Businessperson
An individual who is involved in activities for the purpose of generating revenue and profit.
Legal Concessions
Rights or privileges granted by a government or authority to an individual or company, often relating to the use of land or natural resources.
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