From the following accounts, prepare in proper form a post-closing trial balance for Jones' Pet Sitting on December 31. (Note: These balances are before closing). 
Definitions:
Discounted Note
A promissory note sold for less than its face value that will be worth its full value upon maturity.
Interest Calculations
The process of determining the interest amount payable or receivable over a certain period based on the principal sum and the rate of interest.
Journalize
The process of recording financial transactions in a company's journal before posting them to the general ledger.
Social Security Tax
A tax levied on both employers and employees to fund the Social Security program, which provides benefits for retirees, disabled workers, and survivors.
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