The adjusted trial balance of Michael's Shutterbug Photography at December 31, 2015 is as follows: 
Using the information above, prepare a post-closing trial balance for Shutterbug Photography (dated December 31, 2015.)
Definitions:
Balance Sheet
A financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a snapshot of its financial condition.
Equipment Held
Assets in the form of machinery or other equipment that a company owns and uses in its operations.
Standby Purposes
Standby purposes involve situations where credit or resources are held in reserve to be utilized in specific circumstances or emergencies.
Actuarial Information
Data and analysis used to evaluate the financial implications of risk and uncertainty, often used in insurance and pensions.
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