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Extracted text: 59. Presented below is the adjusted trial balance of an Entity for the year ended December 31, 2020: * Entity A Adjusted Trail Balance December 31, 2021 Account Titles Debit Credit Cash in Bank P 78,000 Accounts Receivable 35,000 Estimated Uncollectible Account P 480 Unused Supplies Merchandise Inventory, Jan. 1 Accounts Payable Entity, Capital Entity, Drawing 2,500 10,000 13,000 46,500 15,000 Sales 168,500 Purchases 70,000 Salaries Expense Supplies Used 15,000 480 Rent Expense Total 2,500 P228, 480 P229, 480 Note: Merchandise Inventory, End is PS, 000. In preparing a Post-Closing Trial Balance, the total debits and credits is O A. P107,500 O B. P120,500 O C. P140,500 O D. P145,500