Answer:
Determine the amount that will be reported as retained earnings on the post-closing trial balance.
Retainend earnings final___________30000
Explanation:
Cash__________________800  
Account Receivable______	200  
Inventory_______________2500  
Building________________30000  
Accunulated depreciation_______________	3000
Notes payable_________________________	500
Common stock_________________________21000
Retainend Earnings_____________________	5000
Dividens________________1000  
Revenue_____________________________	7000
Selling and administration_	1000  
Insurance expense_______	1000  
                                        36500            36500
  
  
Retainend earnings______	1000	26000
Retainend earnings initial_________ 25000
  
Net income_____________2000____7000
                                                  5000
  
Retainend earnings final___________30000