A post-closing trial balance will show a zero balance for all accounts. B : A post-closing trial balance will show only balance sheet accounts. C : A post-closing trial balance will show a zero balance for the balance sheet accounts. D : A post-closing trial balance will show only income statement accounts.

The correct answer is letter "B": A post-closing trial balance will show only balance sheet accounts.

Explanation:

A posting-trial balance is a summary of all balance sheet accounts where the debits and the credits of each of them must balance zero. The purpose of the posting-trial balance is to confirm that the company ends the period without having debt. Temporary accounts - revenue, expense, gain, and loss - are not included in the summary because they are reports into the retained earnings account.