Given the following adjusted trial balance, what will be the totals for the debit and credit columns of the post-closing trial balance? 
Definitions:
Bankers' Acceptance
A short-term debt instrument issued by a company but guaranteed by a bank, often used in international trade.
Certificate of Deposit
A savings certificate with a fixed maturity date and specified fixed interest rate, issued by banks to individuals investing money for a fixed period of time.
Tax Bracket
Categories that tax rates apply to, which are based on levels of income; each bracket has a different tax rate associated with it.
Equivalent Taxable Yield
The yield on a tax-exempt security that would be required to produce the same after-tax yield as a taxable security, given an investor's tax rate.
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