Question

Identify which of the following accounts would be included in a post-closing trial balance. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

Office Equipment

Haircutting Revenue

Note Receivable

Prepaid Insurance

Rental Revenue

Cash

Answer 1

Post Closing Entries are those entries which have a zero balance in next accounting year.
Example
Post Closing Entries
Particular
Hair Cutting Revenue
Rental Revenue
To Income Summary
Income Summary
To Cost of goods sold
To Depreciation
To Wages Expense
To Insurance Expense
To Rent Expense
To   Supplies Expense
To Advertising Expense
Retained Earnings
To Dividend
Office Equipment,Notes Receivable,Prepaid Insurance and Cash Balance should be carried forward to next accounting year, so these accounts are not shown under closing entries.